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Full text of "Coggon Light Plant audit"

OFFICE OF AUDITOR OF STATE 

STATE OF IOWA 



Telephone (515) 281-5834 Facsimile (515) 242-6134 



State Capitol Building 
Des Moines, Iowa 50319-0004 



David A. Vaudt, CPA 
Auditor of State 



NEWS RELEASE 



Contact: David A. Vaudt 
515/281-5835 



or Tami Kusian 



FOR RELEASE 



February 12, 2013 



515/281-5834 



Auditor of State David A. Vaudt today released a report on a special investigation of the Coggon 
Municipal Light Plant (Light Plant) for the period July 1, 2004 through August 27, 2012. The 
procedures were initiated as a result of a citizens' petition for reaudit pursuant to section 1 1.6(4)(a)(3) 
of the Code of Iowa. 

Vaudt reported the procedures identified $79,432.55 of improper and unsupported 
disbursements. The $72,259.66 of improper disbursements identified include $13,168.55 of personal 
purchases made with the Light Plant's credit cards and $30,316.35 of unauthorized vacation payouts 
to William Edgerly, the Light Plant Superintendent, and Deneen Mangas, a former Secretary. The 
improper disbursements identified also include $618.1 1 of improper fuel purchases and an estimated 
$19,900.00 of additional improper fuel purchases. Vaudt reported Mr. Edgerly was observed on 
surveillance videos fueling his personal vehicle, his son's vehicle and his girlfriend's vehicle on 8 
occasions between October 28, 2011 and December 10, 2011. Vaudt also reported Mr. Edgerly 
admitted using Light Plant funds to make personal purchases. Mr. Edgerly made personal purchases 
with the Light Plant's credit card, including monthly charges for a personal cell phone and purchases 
from TicketMaster, Victoria's Secret and 1-800-PetMeds. 

The $7,172.89 of unsupported disbursements identified include payments for which 
documentation was not available, including disbursements from petty cash and purchases from a 
local grocery store. Supporting documentation was also not available for certain purchases made 
with the Light Plant's credit cards, including purchases from auto supply and home improvement 
stores. 



Vaudt also reported Mr. Edgerly resigned as Superintendent, effective January 5, 2012, but was 
rehired as Superintendent by the Board of Trustees in May 2012. According to the Light Plant's 
Secretary, Mr. Edgerly provided on-call services periodically between January and May 2012 for 
which he received $1,350.00. The current Secretary was not initially able to provide documentation 
for the payments and the Board minutes did not initially include approval of the payments to 
Mr. Edgerly. However, the current Secretary subsequently provided a document to support the 
payments and improperly changed the minutes without the Board's approval. Vaudt also reported 
Mr. Edgerly received a 23.54% increase in pay when he returned as Superintendent. According to a 
Board member we spoke with, the pay was based on research performed by Mr. Edgerly regarding the 
amounts others in the area received for comparable positions. 

Vaudt also reported the Board failed to exercise proper fiduciary oversight. Even though 
adequate supporting documentation was not provided and personal purchases were listed in 
disbursement listings, the Board approved payment. In addition, the Light Plant's annual audit 
reports for fiscal years 2006 through 2010 reflected amounts due from employees, but the Board 
never addressed this inappropriate personal use of Light Plant funds. Fiscal year 2010 was the last 
fiscal year audited. The amount due from employees increased each year and ranged from $1,207.00 
to $4,741.00 in the audit reports. 

The report includes recommendations to strengthen the Light Plant's controls and procedures 
over payroll and other disbursements, receipts and financial reporting and to implement procedures 
to conduct and document independent reviews of transactions, records and reports. Vaudt also 
recommended the Light Plant's Board of Trustees establish procedures to reconcile monthly utility 
records and bank statements to financial records. 

Copies of the report have been filed with the Linn County Attorney's Office, the Attorney 
General's Office, the Linn County Sheriffs Office and the Division of Criminal Investigation. A copy of 
the report is available for review in the Office of Auditor of State and on the Auditor of State's website 
at http://auditor.iowa.gov/reports/1023-0542-T00Z.pdf . 

# # # 



REPORT ON SPECIAL INVESTIGATION 
OF THE 

COGGON MUNICIPAL LIGHT PLANT 

FOR THE PERIOD 
JULY 1, 2004 THROUGH AUGUST 27, 2012 



Table of Contents 



Auditor of State's Report 

Investigative Summary: 
Background Information 
Detailed Findings 
Recommended Control Procedures 

Exhibits: 

Summary of Findings 
Fuel Purchases 

Improper Credit Card Purchases 
Unsupported Credit Card Purchases 
Unauthorized Vacation Payouts to William Edgerly 
Unauthorized Vacation Payouts to Deneen Mangas 

Staff 

Appendices: 

Pictures from Go America Surveillance Videos 
Selected Disbursement Listings and Credit Card Statement 
Copy of Support Provided for Payments to William Edgerly 
Copy of Minutes from the May 21, 2012 Board Meeting which 

were Received in August 2012 
Copy of Minutes from the May 21, 2012 Board Meeting which 

were Received in November 2012 
Copy of Minutes from the June 11, 2012 Board Meeting which 

were Received in August 2012 
Copy of Minutes from the June 11, 2012 Board Meeting which 

were Received in November 2012 



Exhibit 
A 
B 
C 
D 
E 
F 



Appendix 
1 
2 
3 

4 

5 

6 

7 



Page 
3-4 



5-6 
6-31 
32-36 



39 
40-74 
76-85 
86-91 
92-93 
94-95 

96 



99-101 
102-104 
105 

106-108 

109-111 

112-114 

115-117 



2 




OFFICE OF AUDITOR OF STATE 

STATE OF IOWA 



Telephone (515) 281-5834 Facsimile (515) 242-6134 



State Capitol Building 
Des Moines, Iowa 50319-0004 



David A. Vaudt, CPA 
Auditor of State 



Auditor of State's Report 



To the Board of Trustees of the 
Coggon Municipal Light Plant: 

As a result of a citizens' petition requesting a reaudit of the Coggon Municipal Light Plant 
(Light Plant) pursuant to Chapter 1 1.6(4) (a) (3) of the Code of Iowa, we performed certain 
procedures to evaluate the operations of the Light Plant. Based on discussions with Light 
Plant officials and personnel and a review of relevant information available, we determined 
additional procedures were necessary to further investigate certain issues in addition to those 
identified in the request for reaudit. Accordingly, we conducted a special investigation of the 
Light Plant for the period July 1, 2004 through August 27, 2012, unless otherwise specified. 
We also performed certain procedures for the period July 1, 2002 through June 30, 2004 
because related documents were readily available. The procedures we performed are 
summarized as follows: 

1) Reviewed internal controls at the Light Plant to determine whether adequate 
policies and procedures were in place and operating effectively. 

2) Reviewed the reports prepared by the Light Plant's independent auditing firm 
for the fiscal years ended June 30, 2003 through June 30, 2010. 

3) Reviewed available minutes and bill listings to identify significant actions taken 
by the Board of Trustees and to determine if certain payments were properly 
approved. 

4) Reviewed images of checks from the Light Plant's bank statements from July 1, 
2009 to June 30, 2010 to determine the accuracy of information recorded in 
the Light Plant's general ledger. 

5) Reviewed fuel purchases paid for by the Light Plant to determine propriety. We 
also reviewed surveillance videos available from a local convenience store for 
some of the fuel purchases. 

6) Reviewed the Light Plant's policies, controls and use of credit cards. We also 
reviewed credit card statements and the related invoices to determine the 
propriety of activity for the period July 1, 2002 through August 27, 2012. 

7) Examined all payments to employees, including payroll, vacation pay-outs and 
medical reimbursements, to determine propriety and if appropriate 
documentation was available to support the disbursements. We also 
determined whether reimbursements for medical expenses exceeded the 
maximum annual amounts authorized. 

8) Reviewed the Light Plant's policies, controls and use of cell phones. We also 
reviewed cell phone bills for the period July 1, 2007 through August 27, 2012 
to determine propriety. 



3 



9) With the assistance of a detective from the Linn County Sheriffs Office, 
interviewed William Edgerly, the Light Plant Superintendent, on November 16, 
2012 to obtain additional information regarding fuel purchases and use of the 
Light Plant's credit card and cell phones. We also interviewed the current Light 
Plant Secretary and the former Chairperson of the Board of Trustees. 

10) Reviewed the sale of a 1969 Vermeer trencher in 2007 and a 1997 Chevrolet 
K2500 truck in 2009. 

1 1) Reviewed activity recorded in a "Due from Employees" account in the Light 
Plant's general ledger to determine propriety, completeness and accuracy. We 
also determined if the recorded reimbursements from employees for personal 
purchases were properly deposited to the Light Plant's checking account. 

12) Analyzed utility billing and collection activity recorded for the period July 1, 
2009 through June 30, 2010 to determine if the completeness and accuracy of 
amounts recorded appeared reasonable. We also attempted to reconcile the 
billing, collection and delinquency information recorded. 

13) Reviewed the utility billing and collection records to determine if collections 
from employees and trustees were properly recorded and deposited for the 
period July 1, 2009 through June 30, 2010. 

14) Examined certain disbursements to determine propriety and whether 
appropriate supporting documentation was available. We also examined all 
disbursements to Main Street Market and all disbursements to replenish petty 
cash for propriety. 

15) Determined compliance with the covenants of the Light Plant's electric utility 
revenue bonds. 

These procedures identified $79,432.55 of improper and unsupported disbursements. 
We were unable to determine if additional amounts were improperly disbursed because 
adequate records for all disbursements were not available. Several internal control weaknesses 
were also identified. Our detailed findings and recommendations are presented in the 
Investigative Summary and Exhibits A through F of this report. Based on our findings and 
observations, we have various recommendations for the Light Plant. Our recommendations 
and the instances of non-compliance identified are described in the Detailed Findings of this 
report. 

The procedures described above do not constitute an audit of financial statements 
conducted in accordance with U.S. generally accepted auditing standards. Accordingly, we do 
not express an opinion. Had we performed additional procedures, or had we performed an 
audit of financial statements of the Coggon Municipal Light Plant, other matters might have 
come to our attention that would have been reported to you. 

Copies of this report have been filed with the Linn County Attorney's Office, the Attorney 
General's Office, the Linn County Sheriff's Office and the Division of Criminal Investigation. 

We would like to acknowledge the assistance and many courtesies extended to us by the 
officials and personnel of the Coggon Municipal Light Plant during the cojirse-of-our reaudit. 




DAVID A. VAUDT, CPA 
Auditor of State 




WARREN G. JENKINS, CPA 
Chief Deputy Auditor of State 



November 26, 2012 



4 



Coggon Municipal Light Plant 
Investigative Summary 

Background Information 

The Coggon Municipal Light Plant (Light Plant) provides electric services to residents and 
businesses of the City of Coggon, Iowa. The Light Plant was created in 1953 pursuant to 
statute by a vote of the citizens of Coggon. Prior to December 21, 201 1, a Board of Trustees, 
composed of 3 members, governed the organization. On December 21, 2011, the citizens of 
Coggon voted to amend Section 1 of Ordinance No. 53 and add 2 members to the Light Plant's 
Board of Trustees. The Trustees are appointed by the Mayor with the approval and 
confirmation of the City Council. 

William Edgerly became the Light Plant's Superintendent on March 1, 1989. Mr. Edgerly 
notified the Board of Trustees of his intent to resign on December 27, 2011. The Board of 
Trustees accepted his resignation with an effective date of January 5, 2012. On May 21, 2012, 
the Board of Trustees rehired Mr. Edgerly as the Light Plant's Superintendent. According to 
the Light Plant's current Secretary, Mr. Edgerly provided services to the Light Plant on an as- 
needed, on-call basis between the time he resigned and the time he was rehired. As 
Superintendent, Mr. Edgerly is responsible for the operation of the Light Plant, including: 

1) Making certain purchases and receiving certain goods and services, 

2) Constructing lines, underground and overhead line work, inspections and tree 
trimming, 

3) Meter reading and meter change-outs, 

4) Operating the aerial lift and pole truck and 

5) Maintaining the diesel generators. 

Deneen Mangas became the Light Plant's Secretary on January 21, 2002. Ms. Mangas notified 
the Board of Trustees of her intent to resign on July 21, 2011. The Board of Trustees accepted 
her resignation with an effective date of August 1, 2011. The Board of Trustees hired Anna 
Felder on September 2, 2011 to replace Ms. Mangas as Secretary. As Secretary, Ms. Mangas 
and Ms. Felder were responsible for: 

1) Receipts - collecting, posting to the accounting records and preparing and making 
bank deposits, 

2) Disbursements - making certain purchases, receiving certain goods and services, 
presenting proposed disbursements to the Board of Trustees, maintaining 
supporting documentation, preparing and distributing checks and posting to the 
accounting records, 

3) Petty cash - custodian of the petty cash fund, 

4) Payroll - calculating payroll amounts, preparing and distributing checks and 
posting to the accounting records, 

5) Utility billings - meter reading, preparing and mailing billings, receipting and 
depositing collections, posting collections to customer accounts and accounting 
records and preparing and making deposits, 

6) Bank accounts - reconciling monthly bank statements to accounting records and 

7) Reporting - preparing minutes of Board of Trustee meetings and financial reports. 



5 



The Light Plant's primary revenue source is collection of electric fees from households and 
businesses which receive service. The Light Plant receives payments through the mail or in 
person. Collections are to be deposited to the Light Plant's checking account. 

All disbursements are to be approved by the Board of Trustees and checks are to be signed by 
the Chairperson of the Board of Trustees. During the period of our investigation, bank 
statements were mailed directly to Ms. Mangas or Ms. Felder to be reviewed and reconciled to 
the Light Plant's accounting records. 

As a result of a citizens' petition pursuant to Chapter 1 1.6 (4) (a) (3) of the Code of Iowa, we 
performed certain procedures to evaluate the operations of the Light Plant. During these initial 
procedures, certain concerns were identified which warranted further investigation. As a 
result, we performed the procedures detailed in the Auditor of State's report for the period 
July 1, 2004 through August 27, 2012 and for other periods as considered necessary. 

Detailed Findings 

The procedures performed identified $79,432.55 of improper and unsupported disbursements. 
We were unable to determine if additional amounts were improperly disbursed because 
adequate records were not available for all disbursements. 

The $72,259.66 of improper disbursements include $13,168.55 of personal purchases made 
with the Light Plant's credit cards and $30,316.35 of unauthorized vacation payouts to 
Mr. Edgerly and Ms. Mangas. The improper disbursements identified also include $618.11 of 
improper fuel purchases and an estimated $19,900.00 of additional improper fuel purchases. 
Mr. Edgerly was observed on surveillance videos fueling his personal vehicle, his son's vehicle 
and his girlfriend's vehicle on 8 occasions between October 28, 201 1 and December 10, 201 1. 

The $7,172.89 of unsupported disbursements identified include payments for which 
documentation was not available, including credit card purchases, disbursements from petty 
cash and purchases from a local grocery store. All findings are summarized in Exhibit A and a 
detailed explanation of each finding follows. 

Improper Disbursements 

As stated in the Independent Auditor's Report, a citizens' petition requesting a reaudit 
pursuant to section 1 1.6(4)(a)(3) was received by the Office of Auditor of State. The concerns 
identified in the citizens' petition included several types of disbursements, including excessive 
fuel and cell phone charges, disbursements to employees without supporting documentation 
and credit card charges without itemized receipts. Based on discussions with Light Plant 
officials and personnel and a review of relevant information available, we determined additional 
procedures were necessary to further investigate certain issues. Our findings related to the 
areas reviewed are summarized in the following paragraphs. 

Fuel Purchases - As previously stated, the citizens' petition identified concerns regarding 
excessive fuel charges. We identified $50,577.29 of unleaded fuel purchases made between 
July 1, 2004 and August 22, 2012 which were paid for by the Light Plant. 

At the time of our investigation, the Light Plant had a 2009 Ford F-250 V8 pickup and 2 
commercial sized trucks. The commercial sized trucks included a 1969 C-60 Chevrolet 366CI 
and a C-65 Chevrolet 366CI. All 3 vehicles used unleaded gasoline. The Light Plant also 
previously owned a 1997 Chevrolet K2500 pickup which was sold in 2009 and a 1969 Vermeer 
trencher which was sold in 2007 which used unleaded fuel. 



6 



During fiscal years 2005, 2006, 2007 and part of 2008, fuel was primarily purchased on 
account from Caryl Oil Company (Caryl Oil). According to the Light Plant's current Secretary, 
Caryl Oil had unattended unleaded fuel pumps located in Coggon. Individual unleaded fuel 
purchases made at the pumps were listed on the monthly invoice the Light Plant received from 
Caryl Oil. By reviewing the monthly invoices, we determined 1 or 2 Caryl Oil fuel cards were 
used to purchase fuel at the unattended pumps. However, we were unable to determine who 
had possession of the fuel cards or if they were kept in the Light Plant's vehicles. Diesel fuel 
was also purchased from Caryl Oil in bulk for the Light Plant's generators. These purchases 
were billed separately from the unleaded fuel purchases. 

Unleaded fuel purchases made on account with Caryl Oil from July 1, 2004 to November 5, 
2008 totaled $25,139.88. Invoices from Caryl Oil were not readily available prior to July 2004. 
In addition, detailed invoices were not available for purchases made during the months listed 
in Table 1. For these months, we were only able to determine the total amount paid to Caryl 
Oil for unleaded fuel. We were not able to determine the number of fuel purchases or the 
quantity and cost of each purchase. 

Table 1 



Month Purchases 
were Made 


Payment 
Date 


Amount 


March 2005 


04/01/05 


$ 316.95 


August 2005 


09/01/05 


258.96 


October 2005 


11/01/05 


126.98 


December 2005 


01/01/06 


389.00 


March 2006 


04/01/06 


412.52 


November 2006 


12/01/06 


441.73 


October 2007 


11/01/07 


1,293.59 


March 2008 


04/01/08 


676.62 


Total 




$ 3,916.35 



Because detailed invoices were not available, we are unable to determine why the amount of 
unleaded fuel purchased in October 2007 is significantly higher than other months. For the 
remaining months for which detailed invoices were available, unleaded fuel was purchased on 
489 occasions at a cost of $21,223.53. The individual purchases are listed in Exhibit B. 

In addition to fuel purchases from Caryl Oil, fuel was also periodically purchased with the 
Light Plant's credit cards. A limited number of fuel purchases were made from Caryl Oil with 
the Light Plant's credit cards. Purchases were also made from fuel vendors outside Coggon. 
After Caryl Oil closed in November 2008, most unleaded fuel purchases were made with the 
Light Plant's credit card from the Go America convenience store in Coggon. 

We identified $25,437.41 of purchases made from fuel vendors and convenience stores with 
the Light Plant's credit cards between July 1, 2004 and August 22, 2012, excluding 4 
purchases with the Light Plant's credit cards from fuel vendors and convenience stores which 
were identified by Mr. Edgerly or Ms. Mangas as personal purchases. These purchases are 
included in a subsequent section of this report. 

Table 2 summarizes the identified cost of fuel paid for by the Light Plant during fiscal years 
2005 through 2012 (excluding the 4 purchases discussed in the preceding paragraph) and 
from July 1, 2012 through August 22, 2012 during fiscal year 2013. The Table also 
summarizes the unleaded fuel purchases made in Coggon and outside Coggon with the Light 
Plant's credit cards. 



7 



Table 2 



Credit Card Purchases 



Fiscal 


Caryl Oil 


In 


Outside 




Year 


Account 


Coggon 


Coggon 


Total 


2005 


$ 3,893.81 


- 


145.00 


4,038.81 


2006 


4,048.04 


826.09 


222.95 


5,097.08 


2007 


6,300.31 


773.99 


413.48 


7,487.78 


2008 


8,439.14 


913.01 


1,019.63 


10,371.78 


2009 


2,458.58 


3,716.93 


375.98 


6,551.49 


2010 




4,647.25 


753.31 


5,400.56 


2011 




8,772.62 


193.22 


8,965.84 


2012 




2,623.95 




2,923.95 


2013* 




40.00 




40.00 


Total 


$ 25,139.88 


22,313.84 


3,123.57 


50,577.29 



*- Through August 22, 2012. 



The $25,437.41 of purchases made with the Light Plant's credit cards includes 598 
transactions made with the credit card held by Mr. Edgerly which total $25,267.60. The credit 
card purchases also include 3 transactions made with the credit card held by Ms. Mangas 
which total $14.09 and 5 transactions made with the credit card held by Ms. Felder which total 
$155.72. The unleaded fuel purchases made with the Light Plant's credit cards are listed in 
Exhibit B. 

Of the 606 purchases made with the Light Plant's credit cards, 263 were supported by a receipt 
which identified the number of gallons purchased and 10 were supported only by the credit 
card receipt. Receipts for the remaining 333 purchases were not located at the Light Plant. 
While receipts were available for some of the purchases, we were unable to determine if fuel 
was purchased for a Light Plant vehicle or a personal vehicle. As a result, we were unable to 
determine the propriety of the individual purchases. 

To determine the propriety of fuel purchases, we visited the Go America store in Coggon and 
determined surveillance videos were maintained for approximately 45 days. The surveillance 
videos for the 45 days prior to our visit included purchases made at the store from October 28, 
2011 through December 10, 2011. We obtained receipts for 9 purchases made at Go America 
during this period with the Light Plant's credit card. Some of the receipts were obtained from 
the Light Plant and some were obtained directly from Mr. Edgerly. To determine the propriety 
of the fuel purchases for the 9 receipts, we reviewed surveillance videos available at the 
Go America store on December 13, 2011. Surveillance videos were available from interior 
cameras which showed customers inside the store and an exterior camera which focused on 
the fuel pumps and showed individual cars. 

Using the 9 receipts available, we determined the approximate time of the purchase and, with 
the assistance of a Go America employee, reviewed the appropriate part of the surveillance 
video for the day of the purchase. By matching the 9 receipts to Go America's surveillance 
videos, we determined the following about the purchases made with the Light Plant's credit 
card held by Mr. Edgerly. 

• October 28, 2011 - The receipt shows 7.741 gallons of fuel costing $26.00 was 
purchased at pump #02 at 1:57 p.m. The surveillance video shows fuel was pumped 
into a white Oldsmobile Aurora. The individual fueling the car could not be clearly 
identified on the video from the exterior surveillance camera. In addition, the individual 



8 



did not enter the convenience store and was not recorded on the video from the interior 
surveillance camera. However, using information obtained from the Linn County 
Treasurer's Office, we determined Mr. Edgerly owned a white 1999 Oldsmobile Aurora. 

• October 31, 2011 - The receipt shows 9.014 gallons of fuel costing $30.01 was 
purchased at pump #05 at 12:09 p.m. The fuel was pumped into a white Oldsmobile 
Aurora by Mr. Edgerly. A picture taken from the surveillance video is included in 
Appendix 1. 

• November 9, 201 1 - The receipt shows 13.809 gallons of fuel costing $45.00 was 
purchased at pump #01 at 11:29 a.m. The surveillance video shows Mr. Edgerly 
pumped the fuel into a white Oldsmobile Aurora. In addition, the video shows 
Mr. Edgerly also pumped fuel into a red, 4-door vehicle located at an adjacent pump 
without turning the pump off and ending the transaction. Based on information 
obtained from the Linn County Treasurer's Office, Mr. Edgerly and his son, Bryan 
Edgerly, are listed as co-owners of a red, 4-door 1999 Ford Taurus SE. We also 
determined Bryan Edgerly was the driver of a red vehicle on 2 other occasions when the 
Light Plant's credit card was used to purchase fuel at Go America. 

• November 20, 2011 - The receipt shows 14.099 gallons of fuel costing $45.10 was 
purchased at pump #01 at 5:59 p.m. The surveillance video shows Mr. Edgerly 
pumped the fuel into a white Oldsmobile Aurora. In addition, the video shows 
Mr. Edgerly also pumped fuel into a red, 4-door vehicle located at an adjacent pump 
without turning the pump off and ending the transaction. We determined Bryan 
Edgerly was the driver of the red vehicle. 

• November 27, 2011 - The receipt shows 11.752 gallons of fuel costing $37.01 was 
purchased at pump #05 at 6:58 p.m. The surveillance video shows Mr. Edgerly 
pumped the fuel into a white Oldsmobile Aurora. A picture taken from the surveillance 
video is included in Appendix 1 . 

• December 1, 201 1 - The receipt shows 9.806 gallons of fuel costing $30.00 was 
purchased at pump #05 at 3:07 p.m. The surveillance video shows a red Ford F-250 
pickup at the pump at this time. As previously stated, the Light Plant owned a 2009 
Ford F-250 pickup. 

• December 6, 2011 - The receipt shows 9.806 gallons of fuel costing $30.00 was 
purchased at pump #05 at 11:37 a.m. The surveillance video shows Mr. Edgerly 
pumped the fuel into a white Oldsmobile Aurora. 

• December 9, 2011 - The receipt shows 16.134 gallons of fuel costing $50.00 was 
purchased at pump #01 at 11:42 a.m. The surveillance video shows Mr. Edgerly 
pumped the fuel into a white Oldsmobile Aurora. In addition, the video shows 
Mr. Edgerly also pumped fuel into a red, 4-door vehicle located at an adjacent pump 
without turning the pump off and ending the transaction. We determined Bryan 
Edgerly was the driver of the red vehicle. 

• December 10, 2011 - The receipt shows 14.572 gallons of fuel costing $45.01 was 
purchased at pump #05 at 1 1:23 a.m. The surveillance video shows a red GMC Yukon 
at the pump at this time. A picture taken from the surveillance video is included in 
Appendix 1. On November 16, 2012, we spoke with Mr. Edgerly who stated Marine 
White, his girlfriend, owned the red GMC Yukon. With assistance provided by the Linn 
County Sheriffs Office, we confirmed Marnie White owned a red 2000 GMC Yukon. 

By reviewing the surveillance videos, we determined 8 of the 9 purchases at Go America were 
an improper use of the Light Plant's credit card held by Mr. Edgerly. The 8 improper 
purchases total $308.13 and are included in Exhibit A as improper disbursements. The 
remaining purchase totaled $30.00. 



9 



On 3 occasions, Mr. Edgerly pumped fuel into his personal vehicle and then pumped additional 
fuel into his son's vehicle at an adjacent pump without turning the pump off and ending the 
transaction. The number of gallons of fuel purchased on these occasions was 13.809, 14.099 
and 16.134, respectively. Because the Light Plant's vehicles were trucks with fuel tanks which 
are larger than passenger cars, these purchases would have looked reasonable to anyone 
reviewing the receipts without seeing the related surveillance videos. 

Using the Light Plant's credit card statements, we subsequently determined 6 additional 
purchases were made at Go America between October 28, 2011 and December 13, 2011 with 
the credit card held by Mr. Edgerly. However, the related receipts were not provided by 
Mr. Edgerly or located at the Light Plant. Because receipts were not available, we were unable 
to determine the specific time of day the 6 purchases were made. 

At the time we reviewed surveillance videos, we were unable to identify the 6 additional 
purchases made between October 28, 2011 and December 13, 2011 because the related credit 
card statement had not yet been received by the Light Plant. As a result, we did not observe 
the fuel purchase on the surveillance videos for the 6 additional transactions. Had we been 
able to obtain receipts for the additional 6 purchases or review surveillance videos for 
purchases prior to October 28, 2012, we may have identified additional improper fuel 
purchases. 

With the assistance of a detective from the Linn County Sheriffs Office, we interviewed 
Mr. Edgerly on November 16, 2012. When asked if he ever purchased fuel for his personal 
vehicle with the Light Plant's credit card or on the Light Plant's account at Caryl Oil, 
Mr. Edgerly stated he had. He also stated he purchased fuel for his personal vehicle on the 
Light Plant's account or with the Light Plant's credit card when he was low on cash or didn't 
have his checkbook with him. When asked how often that occurred, he initially stated once or 
twice per month at most. He also initially stated he only purchased fuel for his own personal 
vehicle in addition to the Light Plant vehicles. However, he later stated he would not be 
surprised if 8 of the 9 fuel purchases we viewed on the surveillance video were times fuel was 
purchased for a personal vehicle. He also subsequently stated he used the Light Plant's funds 
to purchase fuel for his son's vehicle and his girlfriend's vehicle. 

Mr. Edgerly also stated he had been making personal fuel purchases with the Light Plant's 
funds for some time. He confirmed some of the fuel purchases made from Caryl Oil before the 
vendor closed in 2008 were personal in nature. In addition, Mr. Edgerly estimated he made 
between $5,000.00 and $7,000.00 of personal purchases per year with the Light Plant's funds. 

Because a number of improper fuel purchases were identified during the period October 28, 
2011 through December 10, 2011, we reviewed earlier fuel purchases paid for by the Light 
Plant. Concerns regarding the fuel purchases listed in Exhibit B are described in the following 
paragraphs. 

1. We identified 6 purchases from Caryl Oil totaling $164.06 on the Light Plant's credit 
card. Because the Light Plant had an account with Caryl Oil, these transactions are 
unusual. We determined 3 of the purchases totaling $14.09 were made with the credit 
card held by Ms. Mangas. Each purchase was less than $6.00. Based on the timing of 
the purchases and the quantity of fuel purchased, it appears the fuel was for the Light 
Plant's mower. As a result, the 3 purchases are classified as reasonable for the Light 
Plant's operations. 

Because fuel purchases for Light Plant vehicles should have been made on the Caryl Oil 
account, the 3 remaining purchases totaling $149.97 are considered improper. The 3 
purchases were made with the credit card held by Mr. Edgerly. They are identified in 
Exhibit B and listed in Table 3. The $149.97 total is included in Exhibit A as 
improper disbursements. 



10 



Table 3 



Date 



Amount 



06/15/07 
06/23/07 
09/26/08 
Total 



$ 40.01 
79.98 
29.98 
$ 149.97 



2. We also identified 73 purchases made at fuel vendors and/ or convenience stores 
outside of Coggon with the Light Plant's credit card held by Mr. Edgerly. We did not 
identify any purchases made at similar vendors with the credit card held by 
Ms. Mangas. As illustrated by Table 2, the 73 purchases total $3,123.57. The Light 
Plant's credit card should have been used to purchase fuel outside Coggon only if a 
Light Plant vehicle was taken out of town for a reason related to Light Plant operations. 
Using the credit card transaction date, we reviewed the Light Plant's credit card 
statements to determine if any other purchases were made on the same day and near 
the same location as the fuel purchase. We identified 6 fuel purchases totaling $235.44 
made on the same day and near the same location as other purchases with the credit 
card which were determined to be an appropriate use of Light Plant funds. As a result, 
the 6 fuel purchases, which are listed in Table 4, are not included in Exhibit A. 

Table 4 



Date 


Vendor 


Location 


Amount 


01/16/07 


Kum & Go 


Ankeny 


$ 40.01 


01/26/07 


Market Express 


Marion 


49.00 


06/04/07 


Casey's 


Cedar Rapids 


59.43 


03/26/09 


Prairie Gas 


Newton 


24.00 


03/26/09 


Casey's 


Cedar Rapids 


25.00 


08/20/09 


Road Ranger 


Cedar Rapids 


38.00 


Total 






$ 235.44 



Of the remaining 67 fuel purchases, 4 were made on the same day and near the same 
location the Light Plant's credit card was improperly used for personal purchases or 
medical costs. These 4 purchases total $160.01 and are listed in Table 5. The 
personal purchases and medical purchases are discussed in detail in a subsequent 
section of this report. As a result, the $160.01 is included in Exhibit A as improper 
disbursements. 

Table 5 



Date 



Vendor 



Location 



Amount 



09/19/07 
09/10/08 
03/23/09 
07/23/09 
Total 



Casey's 
BP Oil 
Casey's 
Casey's 



Cedar Rapids 
Marion 
Hiawatha 
Cedar Rapids 



$ 50.00 
50.00 
20.01 
40.00 

$ 160.01 



The final 63 fuel purchases, which total $2,728.12, were not made on the same day or 
near the same location as other purchases made with the Light Plant's credit card. 
According to Mr. Edgerly, he periodically traveled to out of town vendors and made 



11 



purchases on account rather than with the Light Plant's credit card. As a result, the 
fuel purchase may not match to a credit card purchase. Because we are not able to 
determine the purpose of the trip, the $2,728.12 total of the 63 fuel purchases is not 
included in Exhibit A as improper disbursements. However, the $2,728.12 is included 
in a calculation of improper disbursements which is illustrated in Table 7. 

In order to determine whether the remaining fuel purchases made at Caryl Oil, out of town fuel 
vendors and Go America were proper, we performed various analyses, including reviewing the 
frequency of fuel purchases and the quantity of fuel purchased. During our review, we 
determined the following: 

• In addition to the 9 purchases at Go America for which we reviewed a surveillance 
video, 518 purchases were made from the Go America convenience store in Coggon. We 
were unable to locate receipts for 288 of the 518 purchases. The 288 purchases total 
$11,592.52. Because receipts are not available, we are unable to determine if the cost 
included the quantity and price of fuel purchased and what, if anything, was purchased 
in addition to fuel. For all of the 518 purchases, we are unable to determine if the fuel 
purchased was for a Light Plant vehicle or pumped into a personal vehicle. As 
previously stated, for 8 of the 9 purchases for which receipts and surveillance videos 
were available, the fuel was not pumped into a Light Plant vehicle. The presence of a 
receipt did not ensure the fuel purchase was for a Light Plant vehicle. 

• Logs were not maintained for Light Plant vehicles. Logs which included periodic 
odometer readings, fuel purchases and other maintenance information would have been 
helpful in matching fuel purchases to Light Plant vehicles. We were also unable to 
determine when the Light Plant purchased the 2 commercial vehicles and the odometer 
readings on the vehicles when purchased. 

In addition, according to Mr. Edgerly and the current Secretary, the 2 commercial 
vehicles were routinely left idling when they were used for construction and repair of 
overhead line work. Leaving the trucks idling requires additional fuel for operation of 
the trucks. As a result, if odometer readings had been available for the trucks, the 
number of miles driven may not have corresponded to expected fuel purchases. 

We also determined the Board discussed Mr. Edgerly's personal use of the Light Plant's 
pickup truck during its May 8, 2008 and May 12, 2008 meetings. If odometer readings 
had been available for the truck, the fuel purchases may have appeared reasonable 
based on the number of miles driven because the truck was being driven by Mr. Edgerly 
for his personal use. 

As a result of all these factors, we were unable to determine the number of miles the 
Light Plant vehicles had been driven for Light Plant purposes during any given period of 
time and estimate the amount of fuel needed for Light Plant vehicles for that period to 
compare to actual purchases. 

• As previously stated, Mr. Edgerly became the Light Plant Superintendent on March 1, 
1989 and resigned effective January 5, 2012. He was rehired by the Light Plant on 
May 21, 2012. Because the Light Plant did not employ a full-time Superintendent and 
Light Plant trucks were not used frequently between January and May 2012, the 
amount of fuel purchased during this time was significantly less than during 
Mr. Edgerly's employment period. 

According to Ms. Felder, Mr. Edgerly provided services to the Light Plant on an as- 
needed, on-call basis between his resignation in January 2012 and when he was 
rehired in May 2012. Ms. Felder also stated Mr. Edgerly did not drive any of the trucks 
during that period. If he needed to do something that required the pickup, she 
accompanied him and drove. 

Because a new full-time Superintendent was not hired, we were unable to compare fuel 
purchases made after Mr. Edgerly's resignation to purchases made prior to 



12 



January 2012 to identify an estimated amount of fuel needed for Light Plant vehicles 
during Mr. Edgerly's employment. 



As illustrated by Exhibit B, the number of fuel purchases decreased significantly after 
Mr. Edgerly resigned in January 2012. Only 5 fuel purchases totaling $155.72 were made with 
the Light Plant's credit card between January 5, 2012 and August 22, 2012. Each purchase 
was made by Ms. Felder. These 5 purchases were made over 233 days since the last fuel 
purchase made by Mr. Edgerly. In contrast, the fuel purchases made by Mr. Edgerly were 
much more frequent. 

As previously stated, the Light Plant paid $50,577.29 for fuel purchases made between July 1, 
2004 and August 22, 2012. This includes 8 payments to Caryl Oil totaling $3,916.35 for which 
detailed information was not available for individual purchases. It also includes 1,095 
individual purchases which could be identified from Caryl Oil invoices or other vendors we 
identified from the Light Plant's credit card statements. During our review, we determined the 
fuel purchases were made much more frequently than what appeared reasonable for the Light 
Plant's operations. Table 6 summarizes the number of days between the 1,095 individual 
purchases identified. 

Table 6 



Number of Days Since Number of 

Prior Purchase Instances Amount 

138 $ 6,318.60 

1 299 11,936.68 

2 231 9,616.35 

3 182 7,725.19 

4 93 4,242.52 

5 62 2,889.37 

6 28 1,295.99 
7-15 51 2,248.24 

30 1 40.00 

48 1 40.00 

140 1 27.01 

Unknown* 8 280.99 



Total 1,095 $ 46,660.94 



Purchases for which the previous purchase was 
included on a missing Caryl Oil statement. 



As illustrated by the Table, 2 or more fuel purchases were made on the same day on 138 
occasions. An additional 299 purchases were made the day after the previous purchase. Of 
the total fuel purchases summarized in Table 6, 77% of the purchases were made within 3 
days of the previous purchase. These purchases represent 76% of the total amount shown in 
the Table. 



Also as stated previously, during the interview with Mr. Edgerly on November 16, 2012, he 
stated he would not be surprised if 8 of the 9 purchases we viewed on the surveillance videos 
from Go America were improper personal fuel purchases. Some of the personal fuel purchases 
were made within just a few days of each other. For instance, personal purchases were made 
on December 6, 2011, December 9, 2011 and December 10, 2011. 



13 



To estimate what portion of fuel purchases may have been for personal vehicles, we considered 
the number of personal purchases made by Mr. Edgerly which we identified with surveillance 
videos from Go America. As previously stated, the 8 personal purchases made by Mr. Edgerly 
of the 9 instances in which we were able to review surveillance videos represent 88.9% of the 
number of purchases, 90.8% of the gallons of fuel purchased and 91.1% of the cost. However, 
when the 6 additional purchases made with the Light Plant's credit card between October 28, 
2011 and December 10, 2011 for which we did not review surveillance videos are considered, 
the 8 personal purchases represent only 57.1% of the number of purchases and 56.6% of the 
cost of the purchases. This assumes all 6 purchases for which we did not review the 
surveillance videos were for a Light Plant vehicle. 

We also considered Mr. Edgerly's statement 8 of 9 fuel purchases we observed were for a 
personal vehicle did not surprise him and he estimated personal purchases of approximately 
$5,000.00 to $7,000.00 per year. After considering these factors, we determined 40% would be 
a very conservative estimate of the fuel purchases which were personal in nature. We applied 
the 40% estimate to the fuel purchases identified in Table 7. 

Table 7 



Description 



Amount 



Total fuel purchases Exhibit B $50,577.29 
Less improper purchases identified: 

Identified with surveillance videos Page 9 (308.13) 

Caryl Oil purchases with credit cards Table 3 (149.97) 

Out of town purchases Table 5 (160.01) 
Less reasonable purchases: 

Identified with surveillance videos Page 9 (30.00) 

Caryl Oil purchases with credit cards Page 8 (14.09) 

Out of town purchases Table 4 (235.44) 
Net purchases 49,679.65 
Estimated personal percentage 40% 
Estimated personal purchases $ 19,871.86 

Rounded personal purchases $ 19,900.00 

The rounded total of $19,900.00 of estimated personal fuel purchases shown in Table 7 is 
included in Exhibit A as improper disbursements. 



Individual receipts were not available for any purchases from Caryl Oil and for 333 of the 606 
individual purchases made with the Light Plant's credit cards. The 333 purchases total 
$13,232.96. The purchases we could not determine were reasonable are included in the 
calculation of the improper personal fuel purchases because, as stated previously, the presence 
or lack of a receipt does allow us to determine if individual fuel purchases were for a Light 
Plant vehicle or personal in nature. 

In addition to the fuel Mr. Edgerly purchased for personal vehicles with Light Plant funds, Light 
Plant funds were used to fuel the Light Plant pickup which Mr. Edgerly was allowed to drive for 
his personal use. According to the minutes from the Board's May 8, 2008 meeting, a special 
session was held to address the: 

"use of company vehicles for personal use. The Board members had a few 
members of the community call them and question why they were allowing it. 



14 



After discussion it was decided because there is no policy currently in place about 
this issue they are to be thinking about what they would like to see put into place 
and they will discuss and put into place at the June meeting a policy." 

The minutes from the Board's May 12, 2008 meeting stated a citizen asked about the Light 
Plant truck being used for personal use by Mr. Edgerly. The Board stated there was no policy 
in effect at the time and it would be looking into it and setting a policy next month on personal 
use of company vehicles, tools and equipment. However, we identified no further discussion or 
any action taken by the Board at future Board meetings. 

The Board should take an active role in monitoring the use of Light Plant equipment. If it is 
deemed appropriate to allow the Superintendent to use the Light Plant's truck as a result of 
employment requirements, the Board must ensure all resulting tax reporting requirements are 
properly complied with. 

Due from Employees - The Light Plant has established a "Due from Employees" account 
which was included in the Light Plant's audit reports for the fiscal years ended June 30, 2006 
through June 30, 2010. The balance reported for each year is listed in Table 8. 



Table 8 



Fiscal Year 




Ended June 30, 


Amount 


2006 


$ 1,207 


2007 


1,708 


2008 


2,930 


2009 


4,470 


2010 


4,741 



As illustrated by the Table, the amount due from employees increased each year. We spoke 
with a representative of the Light Plant's independent auditing firm to obtain an understanding 
of why the balance was established and what activity was included in the amounts in each 
year's audit report. According to the individual we spoke with, Mr. Edgerly and Ms. Mangas 
each held a Light Plant credit card with which they had individually made personal purchases. 
The firm reported the personal purchases in a "Due from Employees" account which was 
initially included in the Light Plant's fiscal year 2006 audit report. The receivable amount was 
subsequently adjusted each year for additional personal purchases and reimbursements to the 
Light Plant by the employees. 

According to a Board member we spoke with, he was aware Mr. Edgerly and Ms. Mangas had 
used the Light Plant's credit cards for personal purchases and owed the Light Plant for the 
purchases. However, he was not able to provide an explanation of why the practice was 
allowed to continue after it was included in the fiscal year 2006 audit report. Other Board 
members we spoke with indicated they were not aware of the personal purchases even though 
the amount due from the employees was included in the Light Plant's annual audit report each 
year from fiscal year 2006 through fiscal year 2010. 

In addition, according to Ms. Mangas, the amount of personal purchases made with the Light 
Plant's credit cards was frequently disclosed on the disbursement listing approved during 
Board meetings. As shown by the example of a disbursement listing which is included in 
Appendix 2, 1 listing includes a "Reimbursed by William $1,074.00" notation and the other 
includes a "William reimburse $163.00; Deneen Reimb[urse] (William Christmas present) 
$44.90" notation. However, it may not have been clear to Board members these were personal 
purchases. 



15 



The activity recorded in the Light Plant's general ledger for the "Due from Employees" account 
for Mr. Edgerly and Ms. Mangas is summarized by fiscal year in Table 9. 

Table 9 

Year William Edgerly Deneen Mangas 
ended 



June 30, 


Increases 


Decreases 


Balance 


Increases 


Decreases 


Balance 


Total 


2006 


$ 1,330.88 


310.00 


1,020.88 


241.99 


56.00 


185.99 


1,206.87 


2007 


650.66 


150.00 


1,521.54 






185.99 


1,707.53 


2008 


1,654.20 


450.00 


2,725.74 


18.80 




204.79 


2,930.53 


2009 


1,752.72 


160.00 


4,318.46 




53.00 


151.79 


4,470.25 


2010 


756.19 


520.00 


4,554.65 


53.00 


18.00 


186.79 


4,741.44 


2011 




1,357.00 


3,197.65 


138.57 


138.57 


186.73 


3,384.38 


2012* 




4,060.00 


(862.35) 




186.79 




(862.35) 


Total 


$ 6,144.65 


7,007.00 


(862.35) 


452.36 


452.36 




(862.35) 



* - Through February 2, 2012 



Of the $6,144.65 of increases in Mr. Edgerly's account, $3,222.45 was recorded in the general 
ledger by Ms. Mangas. The remaining $2,922.20 was added at the recommendation of the 
Light Plant's independent auditing firm based on its annual testing of Light Plant transactions. 
The $2,922.20 included $1,109.54, $1,056.47 and $756.19 in fiscal years 2008, 2009 and 
2010, respectively. We were unable to determine why these amounts were not recorded by 
Ms. Mangas when the personal purchases were made. 

Of the amounts shown in Table 9 for Ms. Mangas, she recorded the $241.99 of personal 
purchases in fiscal year 2006. She also recorded the personal purchase and repayment of 
$138.57 in fiscal year 201 1. Ms. Felder recorded the final $186.79 payment on April 12, 2012, 
which was approximately 8 months after Ms. Mangas' resignation and after we started our 
fieldwork. We traced the 2 payments to the corresponding deposit in the Light Plant checking 
account. The remaining transactions shown in the Table for Ms. Mangas were based on the 
recommendation of the Light Plant's independent auditing firm based on its annual testing of 
Light Plant transactions. 

We reviewed the activity recorded in the Light Plant's general ledger for the receivable for 
accuracy and completeness. We determined increases recorded in the account were for 
personal purchases Mr. Edgerly or Ms. Mangas made with Light Plant credit cards and a 
purchase made with a Light Plant check. However, we also determined the account did not 
include all personal purchases made by Mr. Edgerly and Ms. Mangas with Light Plant credit 
cards. The personal purchases made by Mr. Edgerly and Ms. Mangas with Light Plant credit 
cards are discussed in detail in another section of this report. 

For each paycheck issued to Mr. Edgerly from January 14, 2010 to January 12, 2012, $20.00 
of net pay was withheld to reduce the amount he owed the Light Plant. Board members we 
spoke with were unable to tell us if the amounts were withheld based on a directive from the 
Board of Trustees or if Mr. Edgerly elected to repay the Light Plant in this manner for his 
personal purchases. 

A total of $2,200.00 was withheld from Mr. Edgerly's pay and was used to reduce the amount 
he owed. We traced the remaining decreases recorded to Mr. Edgerly's balance to 
corresponding deposits to the Light Plant's checking account. As illustrated by Table 9, 
Mr. Edgerly paid the Light Plant $862.35 more than the recorded amount he owed. During the 



16 



interview with Mr. Edgerly on November 16, 2012, he stated he owed "like $2,300.00" 
according to a sheet he got from the Light Plant near the time he resigned. However, he gave 
the Light Plant a $3,000.00 check because he "didn't have the paper for sure what I owed." As 
of August 27, 2012, the Light Plant had not returned any amount to Mr. Edgerly to eliminate 
the $862.35 balance in the "Due From Employees" account. 

The $7,007.00 and $452.36 of payments Mr. Edgerly and Ms. Mangas, respectively, made to 
the Light Plant for personal purchases total $7,459.36. The total is included in Exhibit A as a 
reduction of the improper disbursements identified. 

As stated previously, a "Due from Employees" account was included in the Light Plant's audit 
reports for the fiscal years ended June 30, 2006 through June 30, 2010 and the total amount 
due increased each year. The amounts due ranged from $1,207.00 at June 30, 2006 to 
$4,741.44 at June 30, 2010. However, the independent auditing firm did not include a finding 
or any type of disclosure in the Light Plant's audit report regarding the personal use of Light 
Plant funds. 

In addition, after the Board became aware of personal purchases made with the Light Plant's 
credit cards, timely definitive action should have been taken to prevent further personal use of 
Light Plant funds. In addition, monitoring and oversight procedures should have been 
enhanced to ensure appropriate operation of the Light Plant. 

Employee Medical Costs - The Light Plant provided health and dental insurance for 
Mr. Edgerly and Ms. Mangas during the period of our investigation. The Light Plant also 
provided vision insurance beginning in August 2007. 

In addition to the insurance premiums, the Light Plant paid up to $3,000.00 per calendar year 
for Mr. Edgerly's and Ms. Mangas' out-of-pocket medical costs, such as co-pays and 
prescription costs. The Board has not established any written policies regarding the payment 
of these costs. However, the minutes from the Board's July 2004 meeting stated out-of-pocket 
costs will be paid by the Light Plant. The minutes did not define the specific costs to be paid. 
However, according to the Chair of the Board, the costs to be paid included prescriptions, office 
visits and any other medical related costs. The other Board members we spoke with stated 
they didn't know specifically what was paid by the Light Plant. 

The Board has not established any procedures for the payment of the out-of-pocket costs. A 
variety of payment methods were used for the out-of-pocket medical costs, including checks 
issued directly to vendors and payments to vendors using the Light Plant's credit card. In 
addition, checks were issued to Mr. Edgerly and Ms. Mangas as reimbursement of out-of- 
pocket medical costs they paid. They also received cash reimbursements from the petty cash 
account. 

Ms. Mangas was responsible for tracking the medical costs paid by the Light Plant. To track 
the payments, she prepared spreadsheets which included the amount, date and payment type, 
such as check number, credit card or petty cash. We were unable to locate a spreadsheet for 
the period July 1, 2004 through December 31, 2004. 

Using the spreadsheets prepared by Ms. Mangas, credit card statements and payments listed 
in the general ledger, we identified medical costs paid by the Light Plant on behalf of 
Mr. Edgerly or Ms. Mangas or reimbursed to Mr. Edgerly and Ms. Mangas. Table 10 
summarizes the payments we identified from the Light Plant's checking account, petty cash or 
the Light Plant's credit card. The Table also compares the total payments identified to the 
amounts included on the spreadsheets prepared by Ms. Mangas and identifies the years for 
which the $3,000.00 annual maximum was exceeded. 



17 



Table 10 





Checks to 












In Excess 


Calendar - 






Petty 


Credit 


Total 


Included on 


Differ- 


of $3,000 


Year 


Employee 


Vendors 


Cash 


Card 


Payments 


Spreadsheet 


ence 


per Year 


Mr. Edgerly 


















2004* 










294.33 




294.33 




2005 


1 4S6 88 

_L JU . O O 






2,009.95 


3,466.83 


3,397.27 


69.56 


466.83 


2006 


215.00 




_ 


_ 


215.00 


215.00 


_ 


_ 


2007 


608 50 


1 848.91 


25.00 


110.00 


2,592.41 


2,277.21 


315.20 




2008 


199.00 




- 


1,059.92 


1,258.92 


580.27 


678.65 


_ 


2009 


1,319.87 




16.00 


817.00 


2,152.87 


641.92 


1,510.95 


_ 


2010 






_ 


1,473.13 


1,473.13 


201.80 


1,271.33 


- 


2011 






- 


1,373.41 


1,373.41 


225.00 


1,148.41 


- 


Subtotal 


A C\QO CO 


1 848 Ol 


41.00 


6, 843.41 


12,826.90 


7,538.47 


5,288.43 


466.83 


Ms. Mangas 


















2004* 


1 7Q 1 O 








178.12 




178.12 




2005 


1 197.81 




105.30 


55.00 


1,358.11 


1,308.61 


49.50 




2006 


zOj.oo 




160.00 


80.00 


505.33 


430.33 


75.00 


_ 


2007 


2,530.30 




55.00 


664.70 


3,250.00 


2,727.29 


522.71 


250.00 


2008 


183.00 




45.00 


1,227.83 


1,455.83 


837.13 


618.70 




2009 


118.00 




70.00 


2,955.89 


3,143.89 


3,123.89 


20.00 


143.89 


2010 


20.40 




20.00 


1,316.27 


1,356.67 


945.37 


411.30 




2011 








1,225.30 


1,225.30 


1,225.30 






Subtotal 


4,492.96 




455.30 


7,524.99 


12,473.25 


10,597.92 


1,875.33 


393.89 


Total 


$ 8,586.54 


1,848.91 


496.30 


14,368.40 


25,300.15 


18,136.39 


7,163.76 


860.72 



* - For the period July 1, 2004 through December 31, 2004. A spreadsheet couldn't be located for July 1, 2004 
through December 31, 2004. 



As illustrated by the Table, we identified $25,300.15 of medical costs paid by the Light Plant. 
The Table also illustrates the spreadsheets did not include all payments made by the Light 
Plant. We also determined the spreadsheets included a $270.00 payment in fiscal year 2011 
for Mr. Edgerly and a $24.00 payment in fiscal year 2010 for Ms. Mangas which we could not 
trace to payments. It is possible the payments were made from petty cash and the related 
supporting documentation was not available for our review. As illustrated by the Table, 
$5,288.43 and $1,875.33 paid by the Light Plant was not included on Mr. Edgerly's and 
Ms. Mangas' spreadsheets, respectively. We were unable to determine why the spreadsheets 
were incomplete. 

Table 10 also illustrates the Light Plant paid $466.83 more than the $3,000.00 annual 
maximum during calendar year 2005 for Mr. Edgerly. The Light Plant also paid $250.00 and 
$143.89 more than the $3,000.00 annual maximum during calendar years 2007 and 2009, 
respectively, for Ms. Mangas. The $860.72 total overpaid is included in Exhibit A as improper 
disbursements. 

Credit Card Purchases - A credit card account with a credit limit of $4,500.00 was 
established in the Light Plant's name prior to the period of our investigation. The Board of 
Trustees has not established a written credit card usage policy. 



18 



We reviewed the credit card monthly statements found in the Light Plant's records for the 
period July 1, 2002 through August 22, 2012 and determined 2 credit cards were issued by 
the credit card company for the account. Mr. Edgerly held 1 of the credit cards and 
Ms. Mangas held the other. After Mr. Edgerly and Ms. Mangas resigned, Ms. Felder held the 
Light Plant's credit cards and the credit limit remained $4,500.00. 

The monthly credit card statements included separate sections which listed individual charges 
made with each credit card. However, other transactions, such as payments, interest charges 
and late fees, were not included in the separate sections. Instead, they were applied to the 
account as a whole. 

During our review of the monthly credit card statements, we identified the following: 

• A number of monthly statements were missing. 

• Some monthly statements included manual notations which indicated certain 
purchases made by Mr. Edgerly and/or Ms. Mangas with the Light Plant's credit 
cards were personal in nature. In addition, some of the purchases described as 
personal were included in the "Due from Employees" account discussed 
previously, but others were not. 

• Some of the purchases which were not described as personal did not appear to be 

appropriate for Light Plant operations. 

Because of these concerns, monthly credit card statements from July 1, 2002 through 
June 30, 2004 were reviewed. However, statements were not readily available for the period 
May 22, 2003 through May 20, 2004. As a result, any activity during this period is not 
included in this report. 

Charges listed on the credit card statements available total $83,250.09. A significant amount 
of the credit card purchases were made by Mr. Edgerly. We examined the supporting 
documentation available for the purchases made with the credit card. Itemized receipts were 
available for some purchases. Some purchases were supported only by the credit card charge 
slip, which was not itemized. For the remaining purchases, no receipt was available. For some 
of the purchases, there was a notation on the monthly disbursement listing submitted to the 
Board of Trustees for review or the monthly credit card statement. For example, the 
disbursement listing included in Appendix 2 includes a "Reimbursed by William $1074.00" 
notation. The notations include explanations of who made the purchase and/ or if the 
purchase was personal in nature. The Board should not have approved payments without 
adequate supporting documentation. 

Of the $83,250.09 charged on the Light Plant's credit cards, $25,437.41 was at vendors from 
whom fuel was purchased and $14,368.40 related to medical costs for Mr. Edgerly and 
Ms. Mangas. As previously discussed, improper and unsupported fuel purchases identified are 
included in Exhibit A. In addition, the medical costs paid by the Light Plant in excess of the 
established annual limit per employee are included in Exhibit A as improper disbursements. 
Because these costs have already been examined, they are excluded from further review. 

When we reviewed the remaining purchases, we considered the type of receipt available, if any, 
any notations made on the monthly listing of disbursements submitted to the Board for its 
review and the monthly credit card statements. We also considered the type of vendor, the 
amount of the purchase and the frequency of purchases from the vendor. Based on our review 
of this information, we classified the purchases as reasonable, improper or unsupported. 

The purchases made with the Light Plant's credit cards and the fees incurred on the credit 
cards from July 1, 2002 through August 22, 2012 are summarized in Table 11. The 



19 



purchases we determined were reasonable were supported by adequate documentation or 
appeared appropriate for Light Plant operations based on the vendor, amount of purchase and 
frequency of purchases from the vendor. The improper and unsupported purchases are 
discussed in detail in the paragraphs following the Table. 

Table 11 



Description 



Reasonable Improper Unsupported 



Total 



Purchases made with 
credit cards assigned to: 

William Edgerly $ 15,602.30 

Deneen Mangas 2,937.59 

AnnaFelder 3,398.12 

Subtotal 



12,583.47 
585.08 



3,604.48 
739.12 



31,700.25 
4,261.79 
3,398.12 



$ 21,938.01 13,168.55 



4,343.60 



Fees* 
Total 

Includes interest, late fees, overlimit fees and copy fees. 



39,450.16 
3,743.85 
$ 43,194.01 



As illustrated by the Table, $3,743.85 of interest, late fees, overlimit fees and copy fees were 
incurred between July 1, 2002 and August 22, 2012. The interest, late fees and overlimit fees 
were incurred because Ms. Mangas and Ms. Felder did not pay the monthly credit card bills in 
a timely manner or did not pay the entire balance due on the credit card bill. The amount due 
frequently included improper personal purchases and employee medical costs. As a result, the 
Light Plant could not pay the entire balance. The copy fees were incurred because the monthly 
statements could not be located in the Light Plant's records. The fees incurred are 
summarized in Table 12. The fees are considered improper disbursements and are included in 
Exhibit A. 

Table 12 



Description 



Amount 



Interest 
Late fees 
Overlimit fees 
Copy fees 
Total 



$ 2,326.85 
1,290.00 
117.00 
10.00 
$ 3,743.85 



We reviewed the transactions posted to the Light Plant's credit card account between July 1, 
2002 and August 22, 2012 and identified $13,168.55 of improper purchases made with the 
Light Plant's credit cards. Each improper transaction identified is listed in Exhibit C. The 
Exhibit also explains the basis upon which each transaction was classified as improper. The 
improper purchases identified include purchases from Victoria's Secret, Kohl's, Ticketmaster, 
an athletic event at the University of Northern Iowa, 1-800-Petmeds and MyLife/ Reunion. 

In addition, a $1,111.65 purchase was made at Wal-Mart on November 29, 2002, the day after 
Thanksgiving, which is also known as "Black Friday", when retailers often promote deeply 
discounted items. The $1,111.65 purchase was made with the Light Plant's credit card 
assigned to Mr. Edgerly and included 4 Symphonic televisions for $148.62 each, 3 items 
described as "combo" for $98.87 each, 2 microwaves for $78.82 each and $62.92 of sales tax. 
The receipt we reviewed documents the purchase was made at 6:20 a.m. at the Wal-Mart store 
in Manchester, IA. 



20 



During the interview held on November 16, 2012, Mr. Edgerly stated the items were purchased 
as prizes for an open house held at the Light Plant. However, we were unable to confirm this 
explanation. The minutes of the Board meetings from the last half of 2002 do not include any 
discussions or actions regarding an open house or event at which prizes would be distributed. 
In addition, City officials we spoke with do not recall an open house. Exhibit C also includes a 
purchase made at the Wal-Mart in Manchester, IA on December 21, 2002. The receipt for the 
purchase shows 2 DVD payers were purchased for $58.87 each, as well as several other items. 

Other personal purchases identified on the credit card statements include purchases from 
Askenzyte.com® and Webcapades. Based on internet searches we performed, the website 
Askenzyte.com promotes a natural supplement for male enhancement and Webcapades is an 
adult website. 

The $13,168.55 of personal purchases identified and listed in Exhibit C are included in 
Exhibit A as improper disbursements. 

Based on notations made on certain credit card statements, some improper purchases were 
made by or on behalf of individuals other than Mr. Edgerly and Ms. Mangas. According to the 
notations, improper purchases were also made by or on behalf of Bryan Edgerly. Bryan 
Edgerly is Mr. Edgerly's son and was employed part-time by the Light Plant from May 2002 to 
August 2006. The purchases made by or on behalf of Bryan Edgerly were made with the Light 
Plant credit card held by Mr. Edgerly. We also identified 3 purchases totaling $85.45 described 
on the monthly statements as Ms. Mangas' purchases made with the credit card assigned to 
Mr. Edgerly or included in Ms. Mangas' "Due from Employees" account. The purchases made 
by or on behalf of others are summarized in Table 13. 

If purchases were not described on the monthly credit card statements as made by or on behalf 
of others, they are listed as purchases for Mr. Edgerly and Ms. Mangas, respectively. Because 
credit card statements were obtained directly from the credit card company for certain months, 
manual notations were not available for purchases made during those months. 

Table 13 

Purchase Made by or on Behalf of 

Credit Card William Deneen Bryan 

Held by Edgerly Mangas Edgerly Total 

Mr. Edgerly $ 12,078.52 85.45 419.50 12,583.47 

Ms. Mangas - 585.08 - 585.08 

Total $ 12,078.52 670.53 419.50 13,168.55 

Of the $12,078.52 of personal purchases identified for Mr. Edgerly, $6,144.65 was included in 
the "Due from Employees" account maintained for Mr. Edgerly in the Light Plant's accounting 
system. As illustrated by Table 13, we identified $670.53 of personal purchases made with 
the Light Plant's credit cards for Ms. Mangas. Of that amount, $585.08 was incurred on the 
credit card held by Ms. Mangas and the remaining $85.45 was incurred on the credit card held 
by Mr. Edgerly. We were unable to determine why the credit card held by Mr. Edgerly was 
used to purchase personal items on Ms. Mangas' behalf. Of the $670.53 of personal purchases 
identified, $350.25 was included in Ms. Mangas' "Due from Employees" account. 

Bryan Edgerly has reimbursed the Light Plant for the $419.50 of personal purchases identified 
for him. The repayments are listed in Table 14. We traced the payments made by Bryan 
Edgerly to the corresponding deposit in the Light Plant's checking account. The $419.50 
reimbursed to the Light Plant is included in Exhibit A as a reduction of the amount of 
improper disbursements identified. 



21 



Table 14 



Personal Purchases 



Date Description Amount Repayment Balance 

07/03/04 Paypal Amorree $ 272.95 $ 272.95 

07/04/04 - - 100.00 172.95 

07/13/04 Iowa Wireless 45.65 218.60 

07/19/04 TM*Ticketmaster Ticket 100.90 - 319.50 

07/19/04 - - 100.00 219.50 

07/23/04 - - 200.00 19.50 

07/30/04 - - 19.50 



Total $ 419.50 419.50 



During our review of the receipts for purchases made with the Light Plant's credit cards, we 
identified a number of instances in which sales tax was incurred for reasonable purchases. As 
a governmental entity, the Light Plant is not required to pay sales tax. Because we were 
unable to identify the sales tax paid by the Light Plant for all reasonable purchases in a 
complete and efficient manner, we have not included any sales tax incurred by the Light Plant 
for reasonable purchases in Exhibit A. 

We were unable to locate supporting documentation for $4,343.60 of credit card purchases 
between July 1, 2002 and August 22, 2012. Based on the vendor, amount and frequency of 
the purchases, we are unable to determine if the purchases were for Light Plant operations or 
were personal in nature. The unsupported purchases are listed in Exhibit D and include 
purchases from auto supply vendors, home improvement stores, farm stores and restaurants. 

During the interview held on November 16, 2012, Mr. Edgerly was asked who performed work 
on Light Plant vehicles. He stated Phil's Tire performed most of the repairs. In addition, 
Mr. Edgerly stated he changed the oil and filters. We identified a number of unsupported 
purchases at various auto supply vendors, including O'Reilly Auto Parts, Advance Auto Parts 
and AutoZone. 



We identified 3 purchases within a 5-day period in July 2002 from O'Reilly Auto Parts which 
total $455.80. We also identified a $111.29 purchase from O'Reilly Auto Parts in 
September 2004 and a $158.34 purchase from AutoZone in June 2011. We were unable to 
determine the items purchased. However, these amounts exceed the amount necessary to 
purchase oil and filters for a single oil change. In addition to these purchases, we identified 8 
improper purchases made from Advance Auto Parts and O'Reilly Auto Parts, which are listed in 
Exhibit C. Because adequate supporting documentation was not maintained, we are unable to 
determine the propriety of all purchases at various auto supply stores. 

As illustrated by Exhibit D, $3,604.48 and $739.12 of the unsupported purchases were made 
with the credit cards assigned to Mr. Edgerly and Ms. Mangas, respectively. The total 
unsupported disbursements of $4,343.60 are included in Exhibit A. 

Payroll - Ms. Mangas was responsible for preparing and distributing payroll checks. 
Beginning December 13, 2009, she calculated payroll amounts using the Light Plant's 
accounting software. Prior to that date, she performed payroll calculations manually. We were 
unable to locate manual payroll registers for the periods July 1, 2005 to December 31, 2005, 
January 1, 2007 to December 31, 2007 and July 1, 2009 to December 12, 2009. 



22 



Mr. Edgerly and Ms. Mangas did not record their time in any manner. However, according to 
the payroll registers available for our review and checks issued from the Light Plant's checking 
account, it appears Mr. Edgerly and Ms. Mangas received weekly salary amounts rather than 
an hourly wage. We also determined Mr. Edgerly and Ms. Mangas received the increases to 
their gross pay listed in Table 15. These increases were approved by the Board. We were 
unable to determine why the Board approved 2 increases during 201 1. 

Table 15 



William Edgerly Deneen Mangas 



Month of 
Increase 


Salary 
Amount 


$ 

Increase 


% 

Increase 


Salary 
Amount 


$ 

Increase 


% 

Increase 


03/06 


$ 864.61 


25.19 


3.0% 


$ 506.86 


24.14 


5.0% 


03/07 


877.58 


12.97 


1.5 


506.86 






03/08 


912.68 


35.10 


4.0 


527.13 


20.27 


4.0 


03/10 


958.31 


45.63 


5.0 


553.49 


26.36 


5.0 


01/11 


987.06 


28.75 


3.0 


570.08 


16.6 


3.0 


07/11 


1,011.74 


24.68 


2.5 


584.34 


14.26 


2.5 



We identified additional checks issued to Mr. Edgerly and Ms. Mangas and checks issued for 
amounts greater than their authorized net pay. Based on notations recorded in the memo 
portion of some of the checks, the check amounts and the dates which the checks were issued, 
we determined some of the additional checks were payouts of unused vacation. 



The Light Plant's vacation policy states vacation is earned based on years of service. Table 16 
illustrates the number of weeks of vacation earned based on the years of service completed. 



Table 16 



Years of Service 


Weeks of 


Completed 


Vacation 


1 


1 


2 


2 


5 


3 


10 


4 


15 and over 


5 



The Light Plant's policy allows vacation time to be carried forward into the next year for no 
more than 1 year with pre-approval or due to extenuating circumstances. The vacation policy 
does not address the pay-out of vacation during employment or at termination. 

Based on the checks issued from the Light Plant's checking account and the payroll registers 
available, we determined Mr. Edgerly received 3 payments each year from 2005 through 2011 
in addition to his weekly payroll checks. Each payment was for 1 week of vacation. He also 
received a payment for 5 weeks of vacation after his resignation. The payments are listed in 
Exhibit E. As illustrated by the Exhibit, the 22 payments identified cost the Light Plant 
$27,361.25 when the employer's share of FICA and IPERS are considered. 

Because Mr. Edgerly had been employed by the Light Plant for more than 15 years, he received 
5 weeks of vacation each year. However, the payroll registers available for our review did not 
include any vacation days taken by Mr. Edgerly. It is unlikely he did not take any vacation 
during the period of our investigation. Because any days of vacation he used were not 
recorded, we are unable to determine what amount, if any, of unused vacation he had available 



23 



each year for which he received a payment. According to the former Chairperson of the Board, 
Mr. Edgerly was on call 24/7. Because there was no one else to handle the Light Plant's 
operations in the event of an emergency, he wasn't able to take an extended leave. During an 
interview with a representative of the Linn County Sheriff's Office, Ms. Mangas stated 
Mr. Edgerly periodically used a day or 2 of vacation at a time, but did not take any extended 
leaves. 

While we were unable to determine the amount of vacation used by Mr. Edgerly, none of the 
vacation payouts listed in Exhibit E were approved by the Board. In addition, as previously 
stated, the Light Plant's vacation policy does not address vacation payouts during employment 
or at termination. As a result, the $27,361.25 paid to Mr. Edgerly for vacation payouts is 
included in Exhibit A as improper disbursements. 

Based on the checks issued from the Light Plant's checking account and the payroll registers 
available, we determined Ms. Mangas received an additional payment in 2005 and in 2007 
through 2010. Each payment was for a week of vacation. She did not receive a payout of 
unused vacation at the time she resigned. During an interview with a representative of the 
Linn County Sheriffs Office, Ms. Mangas stated she used her vacation prior to her resignation. 
As a result, she did not receive a payout of unused vacation when she left the Light Plant's 
employment. 

The payments Ms. Mangas received are listed in Exhibit F. As illustrated by the Exhibit, the 5 

payments identified cost the Light Plant $2,955.10 when the employer's share of FICA and 
IPERS are considered. 

Because Ms. Mangas became the Light Plant's Secretary on January 21, 2002, she earned 1 
week of vacation for 2003, 2 weeks of vacation per year for 2004 through 2006 and 3 weeks of 
vacation per year for 2007 through 201 1. Using the payroll registers available, we identified 4 
days of vacation taken by Ms. Mangas during 2005. However, any additional vacation days 
taken were not recorded in the payroll registers available after 2005. It is unlikely she did not 
take any vacation during this period. Because the days of vacation she used were not 
recorded, we are unable to determine what amount, if any, of unused vacation she had 
available each year for which she received a payment. 

While we were unable to determine the amount of vacation used by Ms. Mangas, none of the 
vacation payouts listed in Exhibit F were approved by the Board. As a result, the $2,955.10 
paid to Ms. Mangas for the vacation payouts is included in Exhibit A as improper 
disbursements. 

In addition to the vacation payouts, we identified bonus checks issued to Mr. Edgerly and 
Ms. Mangas. The bonus checks received each December from 2004 through 2007 were 
approved by the Board. However, the bonus checks issued to Mr. Edgerly and Ms. Mangas in 
December 2008 were not approved. Bonus checks were not issued to Mr. Edgerly or 
Ms. Mangas in subsequent years. The unauthorized checks which were issued on 
December 10, 2008 are summarized in Table 17. The $284.98 cost of the bonuses is included 
in Exhibit A as improper disbursements. 



24 



Table 17 





William 

W 1111A1U 






Description 


Edgerly 


Mangas 


Total 


Check number 


24950 


24951 




Gross amount 


$ 125.00 


125.00 


250.00 


Employer's share of: 








FICA 


9.56 


9.56 


19.12 


IPERS 


7.93 


7.93 


15.86 


Total 


$ 142.49 


142.49 


284.98 



We also identified 2 checks issued to Mr. Edgerly for amounts greater than his authorized 
weekly net salary. The checks are summarized in Table 18. The $60.00 of excess payments 
are included in Exhibit A as improper disbursements. 



Table 18 



Check 


Check 


Authorized 




Number 


Amount 


Amount 


Excess 


24953 


$ 625.27 


605.27 


20.00 


25058 


40.00 




40.00 


Total 


$ 665.27 


605.27 


60.00 



Additional Payments to William Edgerly - As previously stated, Mr. Edgerly resigned 
effective January 5, 2012, after serving as the Light Plant Superintendent for over 22 years. 
The minutes of the Board's May 21, 2012 meeting document he was rehired as the 
Superintendent. According to Ms. Felder, Mr. Edgerly provided services to the Light Plant on 
an as-needed, on-call basis between his resignation in January 2012 and when he was rehired 
in May 2012. 

While the minutes from the May 21, 2012 meeting document the Board rehired Mr. Edgerly as 
Superintendent, they do not include any additional information, such as an effective date, an 
authorized salary amount or any benefits to be received. Prior to resigning in January 2012, 
Mr. Edgerly's weekly gross salary was $1,011.74, or $52,610.48 annually. According to the 
Light Plant's payroll records, Mr. Edgerly received a gross weekly salary of $1,250.00, or 
$65,000.00 annually, between May 21, 2012 and August 23, 2012. This represents a 23.54% 
increase in salary. 

On August 27, 2012, Ms. Felder provided us with a draft employment agreement for 
Mr. Edgerly which included a clause regarding an annual salary of $65,000.00. The document 
was not signed and there was no indication it was approved by the Board. 

We were unable to locate documentation the Board authorized the 23.54% increase in 
Mr. Edgerly's salary. However, a Board member we spoke with stated he recalled discussing 
the amount to establish as Mr. Edgerly's annual salary. He stated Mr. Edgerly reported to the 
Board he had researched the amount others in the area were paid for a comparable position 
and he requested the amount the Board agreed to. Another Board member stated he recalls 
research had been done for comparable positions, but he did not have any additional 
information about the source of the research. 



25 



Without documentation the Board approved the salary received by Mr. Edgerly when he was 
rehired and without documentation the Board considered sufficient information to justify a 
raise of almost 25% from the salary Mr. Edgerly received five months earlier, it is not readily 
apparent how increasing the salary of the Superintendent by such a large amount is in the 
best interest of the Light Plant's customers. Because the research performed by Mr. Edgerly 
was not provided to us, we are unsure of its basis. As a result, we have not verified its 
propriety and have not included an amount in Exhibit A. 

In addition to the weekly salary payments which began in May 2012, Mr. Edgerly received the 
payments listed in Table 19 from the Light Plant. 

Table 19 
Date Amount 

05/22/12 $ 400.00 
06/12/12 950.00 
Total $ 1,350.00 

According to Ms. Felder, the payments were for contract services provided by Mr. Edgerly prior 
to being rehired as Light Plant Superintendent. She was initially unable to provide any 
supporting documentation for the payments when we requested it in August 2012, but she 
subsequently provided the document included in Appendix 3. 

As illustrated by the Appendix, the document shows Mr. Edgerly provided 30 hours of service 
to the Light Plant from January 6 through May 27, 2012. However, the hours are summarized 
on a monthly basis and detailed information, such as the services provided, the dates services 
were provided and the number of hours worked each day are not included in the document. 
According to individuals we spoke with, Mr. Edgerly continued to prepare periodic required 
reports for the Light Plant after his resignation. 

Ms. Felder was unable to provide an explanation of why the payment for the $1,350.00 billing 
shown in Appendix 3 was split into 2 checks. The $400.00 payment made on May 22, 2012 
was made prior to the end of the period of services shown on the supporting documentation. 
The $400.00 payment represents 8.888 hours of service at $45.00 per hour. This does not 
correspond to any periods shown on the supporting documentation. 

While the document included in Appendix 3 includes Mr. Edgerly's signature, we were unable 
to determine when the document was prepared, who prepared it and the accuracy of the 
information shown on the document. During the interview held on November 16, 2012, 
Ms. Felder stated she did not keep track of when she asked Mr. Edgerly for assistance. 

We reviewed the minutes for the Board's meetings from Mr. Edgerly's resignation in January 
through August 2012. The minutes from the March 2012 meeting state: 

"Trustee Sanderson proposed to ask former employee, William Edgerly, to see if he 
would be interested in consulting the Light Plant in emergency situations, as well 
as doing contractual work, Trustee Engler agreed that the proposal was a good 
idea. Employee Felder is to contact Mr. Edgerly to see if he would be willing to 
attend a closed meeting with the Light Plant Board of Trustees." 

The minutes from the April 2012 meeting document the Board went into closed session to 
discuss employment for the Light Plant. However, no action was taken by Board when it came 
out of closed session. 



26 



As previously stated, the minutes from the May 2012 meeting document the Board rehired 
Mr. Edgerly as the Light Plant Superintendent. However, the copies of the minutes of the May 
and June 2012 meetings we received from Ms. Felder in August 2012 did not include any 
notations which document the Board approved the payments to Mr. Edgerly listed in Table 19. 
We also reviewed the minutes of the May and June 2012 meetings which were published. They 
did not include any notations regarding approval. However, minutes we subsequently received 
from Ms. Felder in November 2012 included notations regarding the approval. 

Appendices 4 through 7 include copies of the minutes from the May and June 2012 meetings, 
respectively, which we received from Ms. Felder. The Appendices include the minutes we 
originally received in August and the second set we received in November. During an interview 
held on November 16, 2012 with the assistance of a detective from the Linn County Sheriffs 
Office, we asked Ms. Felder why the minutes had been changed to reflect the Board's approval 
of the payments. She stated the Board had approved the payments but she had initially 
neglected to include the action in the minutes. She also stated the Board had recently taken 
action to amend the minutes to reflect approval of the payments. However, she was unable to 
provide documentation of the Board's approval to amend the minutes. 

After the interview on November 16, 2012, Ms. Felder sent us an e-mail which stated, in part, 

"We did not vote on the specific minute change you were inquiring about. We 
discussed other minutes, but I recall that we did not discuss the specific minutes 
you were asking about. I was confused about that, but I've gone back through a 
few notes to see when William [Mr. Edgerly] gave me that invoice on his hours 
during the time that he was contracting. William did physically give me that 
paper before our meeting in which it was voted. I remember that because he did 
not attend that meeting, therefore, I gave it to the board to review, and they then 
voted on it. I had intended to bring up those specific minutes at the meeting. I'd 
written it down on a piece of paper, then stuck it in a file where I put documents 
that Ed [the Board Chairperson] has to sign. Ed was unable to attend that 
meeting, therefore the folder was not at the meeting and I forgot about the piece of 
paper inside of it. After the meeting, I talked to Jim [a Board member] for a while, 
and I was reminded that I'd forgotten to discuss it. Jim said that I had better call 
everyone. I called Ed the next day, and I'd left a voicemail for Brian [a Board 
member], but I never did get a hold of Sharon, our new trustee, but it was only 
because I didn't have her phone number, and then I forgot about it after that." 

Based on the information provided in the e-mail from Ms. Felder, we determined she changed 
the minutes of the May and June 2012 Board meetings without the approval of the Board 
members. This is an unallowable practice. 

Because the Board did not authorize contracting with Mr. Edgerly for certain services after his 
resignation and did not approve the payments listed in Table 19, the $1,350.00 paid to 
Mr. Edgerly is included in Exhibit A as improper disbursements. 

Cell Phones - During the period of our investigation, the Light Plant provided cell phones to 
both Mr. Edgerly and Ms. Mangas. The Light Plant's cell phone plan included 1,400 shared 
minutes. Texting was added to Mr. Edgerly's cell phone plan in November 2008. The texting 
plan initially allowed 250 text messages for $4.95 per month, but was subsequently increased 
in October 2009 to 750 text messages for $9.95 a month and then to unlimited text messages 
for $19.95 a month in February 2010. A texting plan was added to Ms. Mangas' cell phone in 
September 2009 which allowed 250 text messages for $4.95 per month. In May 201 1, the cell 
phone plan was changed to include unlimited text messages for both lines at an increased cost 
of $30.04 per month. 



27 



We reviewed cell phone charges from July 1, 2007 through July 28, 2012 and identified the 
following charges: 

• $543.43 for texting services, 

• $1,246.73 for directory assistance, texting overages, picture messages, data 
charges and roaming charges and 

• $125.00 in late fees. 

During the interview held with Mr. Edgerly on November 16, 2012, he stated the Light Plant's 
cell phone was his only phone prior to his resignation in January 2012. He did not own a cell 
phone or have a home phone. He also stated he used the cell phone paid for by the Light Plant 
for personal phone calls and texts. Mr. Edgerly also stated these was not a business need for 
the text plan. While he later stated he receives some texts from RPGI (Resale Power Group of 
Iowa) instructing him when to generate power, there are other methods of communication, 
such as phone calls or emails. Mr. Edgerly also stated he obtained his own cell phone after his 
resignation and no longer uses the Light Plant's cell phone for personal purposes. 

Based on Mr. Edgerly's statement he used the cell phone paid for by the Light Plant for 
personal purposes and the nature of the Light Plant's operations, unlimited text message 
services are not an appropriate use of Light Plant funds. As a result, the charges for monthly 
texting services are considered improper. In addition, the charges for directory assistance, 
texting overages, picture messages, data charges, roaming charges and late fees are consider 
improper. The $1,915.16 of unnecessary charges are included in Exhibit A as improper 
disbursements. 

Because there is a telephone at the Light Plant, a cell phone plan for 2 phones is considered 
excessive. Because we were unable to determine what amount would be reasonable and the 
associated costs for the cell phone plan, we have not included any associated costs in 
Exhibit A as improper disbursements. 

Petty Cash - As previously stated, Ms. Mangas was responsible for the petty cash fund for the 
Light Plant. Based on discussions with Ms. Mangas, there was not an established amount for 
the petty cash fund and the petty cash fund was not maintained on an imprest basis. In 
addition, the Light Plant was unable to provide any documentation the petty cash fund was 
authorized by the Board of Trustees. 

We identified checks totaling $2,585.00 which were issued for petty cash from July 1, 2004 to 
August 27, 2012. Of this amount, we determined $41.00 and $455.30 was reimbursed to 
Mr. Edgerly and Ms. Mangas, respectively, for out-of-pocket medical costs. These payments 
were included in the medical costs discussed previously. 

Adequate supporting documentation was not maintained for the remaining $2,088.70 of 
checks issued for petty cash. As a result, $2,088.70 is included in Exhibit A as unsupported 
disbursements. 

Main Street Market - The Light Plant had an account with Main Street Market, a local grocery 
store. Supplies, such as sanitary and cleaning supplies, were purchased from Main Street 
Market. Items such as coffee and coffee related products were also purchased from Main 
Street Market. 

We reviewed the Light Plant's payments to Main Street Market between July 1, 2004 and 
August 27, 2012 and identified checks totaling $2,010.38. We were unable to locate 
documentation for $740.59 of the purchases. Because adequate supporting documentation 
was not available, we were unable to determine if the purchases were necessary and 



28 



reasonable for the Light Plant's operations or if they were personal in nature. As a result, the 
$740.59 is included in Exhibit A as unsupported disbursements. 

Using the documentation available, we identified $9.65 of the purchases included bottled 
beverages and a can of tuna. These purchases have no business purpose and are for personal 
purposes. We also identified $32.29 of sales tax paid by the Light Plant. As a governmental 
entity, the Light Plant should not pay sales tax on purchases. The $41.94 of personal 
purchases and sales tax are included in Exhibit A as improper disbursements. 

During an interview with a Trustee, concerns were raised regarding excessive purchases of 
sanitary and cleaning supplies and coffee related products. We specifically reviewed purchases 
of these types of items from Main Street Market and other vendors identified on the Light 
Plant's credit cards. However, due to the nature of the purchases, we were unable to 
determine whether any were improper. As a result, the purchases are not included in 
Exhibit A. 

Sale of Trencher and Truck - The Light Plant owned a 1997 Chevrolet K2500 pickup and 2 
commercial size trucks, a 1969 Chevrolet C-60 and a Chevrolet C-65. In calendar year 2009, 
the 1997 Chevrolet K2500 pickup was replaced with a 2009 Ford F-250 pickup. The Light 
Plant also owned a 1969 Vermeer trencher which was sold in calendar year 2007. 

We reviewed documentation available at the Light Plant to determine if the sale of the pickup 
and trencher were properly authorized by the Board and whether the Light Plant advertised for 
bids to sell the pickup and trencher. 

Based on review of documentation available, an ad was placed in the Linn News-Letter in 
June 2007 for the sale of the trencher. The Board received a bid for $1,208 and the sale of the 
trencher was properly approved on July 12, 2007. 

Using information we obtained from the Linn County Treasurer's Office, the 1997 Chevrolet 
K2500 pickup was sold to an individual in Ryan, Iowa on or around November 10, 2009. The 
individual reported the purchase price was $200.00. We were unable to locate any 
documentation which showed the Light Plant advertised for the sale of the pickup. In addition, 
we located an e-mail from Linn News-Letter which documented the only item published during 
calendar year 2009 was minutes from a Board meeting on November 16, 2009. Because it 
does not appear the Light Plant obtained bids for the sale of the pickup, we were unable to 
determine whether the best possible price was received. In addition, based on our review of 
the minutes from the Board's meetings, the sale of the pickup was not properly approved by 
the Board. We were unable to determine if the proceeds from the sale of the truck were 
properly deposited in the Light Plant's bank account because sufficient records were not 
available. As a result, no amount is included in Exhibit A. 

Audit Reports - As previously stated, the Light Plant's operations are governed by members of 
the Board of Trustees, who are appointed by the Mayor with the approval and confirmation of 
the City Council. Because the Light Plant is considered a governmental entity, certain 
requirements are applicable to the Light Plant's audit reports. We reviewed the Light Plant's 
audit reports prepared by an independent auditing firm for the fiscal years ended June 30, 
2003 through June 30, 2010. The audit reports were not prepared in conformity with 
Governmental Accounting Standards Board (GASB) requirements. 

Electric Utility Revenue Bonds - On January 14, 2002, the Light Plant issued $825,000 of 
Electric Utility Revenue Bonds for the purpose of installing a new generator. The bonds bear 
interest at 4.0% to 6.0% per annum and are payable in fixed principal payments ranging from 
$20,000 to $55,000, plus interest. Payments are due semi-annually beginning March 1, 2003, 
with final maturity on March 1, 2022. 

Pursuant to the electric utility revenue bond covenants, the Light Plant is required to set-up a 
sinking fund and a reserve fund. Based on our review, we determined a reserve fund was not 



29 



maintained as required. In addition, inadequate payments or no payments were made into the 
sinking fund as required by the bond covenants. Except for the payment made on August 1, 
2004, the sinking fund did not have sufficient funds to cover the entire payments. Instead, 
payments have been made out of the Light Plant's primary checking account. 

The revenue bond covenants also require an annual audit. The Light Plant was not audited for 
the fiscal years ended June 30, 201 1 and 2012. 

Meetings and Minutes - Chapter 21 of the Code of Iowa requires minutes be kept of all 
meetings of governmental bodies. During our review of minutes, we determined: 

• The listing of claims was not always complete. 

• Minutes were not signed to authenticate the record. 

• Minutes were not always published. 

• Employee gross salaries were not published annually. 

• The specific exemption for closed sessions was not always identified and 
documented and final action was not always taken in open session. 

In accordance with Chapter 2 1 of the Code of Iowa, meetings shall be preceded by public notice 
and shall be held in open session unless closed sessions are expressly permitted by law. 
Chapter 21 defines a "meeting" as a gathering in person or by electronic means, formal or 
informal, of a majority of the members where there is deliberation or action and "open session" 
as a meeting to which all members of the public have access. 

The minutes of Board meetings held on November 19, 2009 and December 1, 2009 document 
they were held via telephone calls and e-mail messages. However, the meetings did not involve 
a simultaneous gathering, in person or by electronic means, of the Board members. As a 
result, they did not comply with the definition of a meeting established in Chapter 2 1 of the 
Code of Iowa. 

The minutes for each date document a special meeting was held when a Board member was 
contacted via a phone call and another sent an e-mail. According to the November 19, 2009 
minutes, the 2 Board members approved purchasing a computer and the December 1, 2009 
minutes document the 2 Board members authorized Mr. Edgerly to travel to Bethany, MO to 
purchase equipment for the generators. The "meetings" described by the minutes were not 
accessible to the public. In addition, we were unable to determine if notice and a tentative 
agenda for the meetings were properly posted prior to the "meetings". 

Financial Statements - Monthly statements for the Light Plant's bank accounts were mailed 
to the Light Plant's post office box where they were collected by Ms. Mangas. Bank statements 
were reconciled to the Light Plant's accounting system by Ms. Mangas. According to 
Ms. Mangas, bank statements were reviewed by the Chairman of the Board. However, no 
evidence of review was noted on the bank statements. 

Board Oversight and Internal Control - The Board has a fiduciary responsibility to exercise 
authority over its funds, efficiently and effectively achieve its mission, provide oversight of the 
Light Plant's operations and maintain the public trust. Oversight is typically defined as the 
"watchful and responsible care" a governing body exercises in its fiduciary capacity. 

Based on our observations and procedures performed, we determined the Board failed to 
exercise proper fiduciary oversight. The lack of appropriate fiduciary oversight and failure to 



30 



ensure implementation of adequate internal controls permitted an employee to exercise too 
much power over the operation of the Light Plant. The Board was aware personal purchases 
were being made with the Light Plant's credit cards. However, the Board did not take adequate 
measures to correct the situation, resulting in the personal purchases continuing to be made. 

Recommended Control Procedures 

As part of our investigation, we reviewed the procedures used by the Light Plant to 
process receipts, disbursements, utility billings and payroll. An important aspect of internal 
control is to establish procedures that provide accountability for assets susceptible to loss from 
error and irregularities. These procedures provide the actions of one individual will act as a 
check on those of another and provide a level of assurance that errors or irregularities will be 
noted within a reasonable time during the course of normal operations. Based on our findings 
and observations detailed below, the following recommendations are made to strengthen the 
Light Plant's internal controls. 

(A) Internal Control - Ms. Mangas and Ms. Felder had control over each of the following 
areas for the Light Plant. 

• Receipts - collecting, posting to the accounting records and preparing 
and making bank deposits, 

• Disbursements - making certain purchases, receiving certain goods and 
services, presenting proposed disbursements to the Board of Trustees, 
maintaining supporting documentation, preparing and distributing 
checks and posting to the accounting records, 

• Petty cash - custodian of the petty cash fund, 

• Payroll - calculating payroll amounts, preparing and distributing checks 
and posting to the accounting records, 

• Utility billings - meter reading, preparing and mailing billings, receipting 
and depositing collections, posting collections to customer accounts and 
accounting records and preparing and making deposits, 

• Bank accounts - reconciling monthly bank statements to accounting 
records and 

• Reporting - preparing Board of Trustee minutes and financial reports. 

In addition, there was no evidence an independent person reviewed the bank 
statements and bank reconciliations and invoices and supporting documentation 
were not reviewed by an independent individual or the check signer prior to signing 
the check. 

Recommendation - We realize segregation of duties is difficult with a limited number 
of staff. However, the Board of Trustees should review its control procedures to 
obtain the maximum internal control possible under the circumstances utilizing 
currently available personnel and Trustees. The duties within each function listed 
above should be segregated between the Light Plant's Superintendent, Secretary and 
members of the Board of Trustees. 

In addition, monthly bank statements and credit card statements should be sent 
directly to a Board member who reviews them for any unusual activity. The Board of 
Trustees should also review financial records and supporting documentation on a 
periodic basis. Evidence of review should be indicated by the signature or initials of 
the independent reviewer and the date of the review. 



31 



(B) Reconciliation of Billings, Collections and Delinquent Accounts - Billings, collections 
and delinquent accounts are not reconciled on a periodic basis. 

Recommendation - Procedures should be established to ensure billings are reconciled 
to subsequent collections and delinquent accounts for each billing period. The 
Trustees, or other independent person designated by the Board, should review the 
reconciliations and monitor delinquent accounts. Delinquent accounts should not be 
written off without Board approval. 

(C) Credit Cards - Although 2 credit cards were issued in the Light Plant's name, the 
Board has not established a written credit card usage policy. Appropriate supporting 
documentation was not available for a number of purchases made with the Light 
Plant's credit cards. In addition, the Light Plant's credit cards were used for personal 
purchases. 

In the Light Plant's audit reports for the fiscal years ended June 30, 2006 through 
June 30, 2010, a "Due from Employees" account was reported. The account included 
a number of personal purchases made with the Light Plant's credit cards. In 
addition, a number of monthly statements for the credit card account included 
notations of personal purchases. 

Also, a number of fees were incurred on the Light Plant's credit card account, 
including interest, late fees and overlimit fees. 

Section 721.2 of the Code of Iowa is titled "Nonfelonious misconduct in office" and 
states, in part, "Any public employee who uses the property owned by any subdivision 
of the state for private purpose to the detriment of the subdivision commits a serious 
misdemeanor." The Light Plant's financial condition was adversely affected by the 
personal use of the Light Plant's credit cards for personal purposes. Not all personal 
purchases were reimbursed to the Light Plant and a number of fees were incurred as 
a result of the personal purchases. 

Recommendation - The Board should establish a written policy regarding the use of 
Light Plant credit cards. The policy should specifically prohibit the use of the credit 
cards for personal purchases and require repayment for any purchases which cannot 
be properly supported or are not appropriate for Light Plant operations . 

The Board should also implement procedures to ensure all purchases made with the 
Light Plant's credit cards are properly supported with invoices, receipts or other 
appropriate documentation and are properly approved. The Board should also 
consider implementing a policy which requires employees who do not submit 
appropriate documentation for the purchases made with the Light Plant's credit cards 
be held personally liable for the related costs. 

(D) Employee Medical Costs - The Light Plant provides health, dental and vision 
insurance for employees. In addition, the Light Plant also pays up to $3,000.00 per 
calendar year for out-of-pocket medical costs, such as co-pays and prescription 
costs. The Light Plant has not established any policies or procedures for payment of 
these costs and a complete listing of all payments made was not maintained. We 
identified 3 instances in which the Light Plant paid more than the $3,000.00 
maximum per year. Some of the medical costs were paid from petty cash. 

Recommendation - The Board should develop written procedures regarding the specific 
types of out-of-pocket costs which are eligible for payment or reimbursement. If the 
Board determines the out-of-pocket costs will continue to be paid by the Light Plant, 



32 



procedures should be established ensure the Light Plant does not exceed the $3,000.00 
per year maximum out-of-pocket medical costs. In addition, payments for the out-of- 
pocket medical costs should be made in a consistent manner, such as reimbursement 
to employees after receiving, reviewing and approving the related supporting 
documentation. 

(E) Light Plant Vehicles - Logs were not prepared which document the use and 
maintenance of Light Plant vehicles and the Board has not established a written 
vehicle usage policy. 

In addition, the vehicles do not have any insignias or markings on both sides. 
Section 721.8 of the Code of Iowa requires all publicly owned motor vehicles to bear 
at least 2 labels in a conspicuous place, 1 on each side of the vehicle. The label is to 
cover not less than 1 square foot of surface. 

Recommendation - The Board should establish a written vehicle usage policy which 
specifically prohibits the personal use of Light Plant vehicles. In addition, logs should 
be maintained which document the use and maintenance of each Light Plant vehicle. 
The logs should include specific dates, what the vehicle was used for, who used the 
vehicle, the number of miles driven, the amount of fuel purchased for the vehicle and 
other maintenance performed, such as oil changes or tire replacement. The logs 
should periodically be reviewed by the Board or an independent party appointed by 
the Board to ensure the vehicles are used only for Light Plant purposes. Also, vehicle 
maintenance costs paid by the Light Plant should be traced to the logs by the 
independent party to ensure their propriety. 

In addition, labels should be applied to all Light Plant vehicles in accordance with 
section 721.8 of the Code of Iowa. 

(F) Board Oversight - The Board has a fiduciary responsibility to exercise authority over 
its funds, efficiently and effectively achieve its mission, provide oversight of the Light 
Plant's operations and maintain the public trust. Oversight is typically defined as 
the "watchful and responsible care" a governing body exercises in its fiduciary 
capacity. In addition, the Board is responsible for taking appropriate action when 
employees do not comply with Light Plant procedures or make personal purchases 
with Light Plant funds. 

Based on our observations and procedures performed, we determined the Board failed 
to exercise proper fiduciary oversight. The lack of appropriate fiduciary oversight and 
the failure to ensure implementation of adequate internal controls permitted an 
employee to exercise too much power over the operation of the Light Plant. The Board 
was aware personal purchases were being made with the Light Plant's credit cards. 
However, the Board did not take adequate measures to correct the situation, resulting 
in the personal purchases continuing to be made. In addition, when rehired, the 
Light Plant Superintendent received a salary which was 23.54% greater than the 
salary he received five months earlier. The increase was granted without 
documentation the Board approved the increased salary or considered sufficient 
information to justify the significant salary increase. 

Recommendation - Adequate fiduciary oversight is essential and should be an 
ongoing effort by all members of the Board. In the future, the Board should exercise 
due care and require and review pertinent information and documentation prior to 
making decisions affecting the Light Plant. 

Appropriate policies and procedures should be adopted, implemented and monitored 
to ensure compliance with established policies and procedures. 



33 



(G) Petty Cash - The Light Plant's petty cash fund was not maintained on an imprest 
basis. In addition, documentation for a number of disbursements from the petty 
cash fund was not available. As a result, we were unable to determine the propriety 
of the disbursements. Documentation which showed the Board authorized the petty 
cash fund was also not available. 

Recommendation - The Board should determine if there is a need to maintain a petty 
cash fund. If the Board determines a petty cash fund should be maintained, the 
Board should adopt a resolution specifying the types of disbursements allowable from 
the petty cash fund. Out-of-pocket medical costs and employee reimbursements 
should not be paid from the petty cash fund. 

The resolution should also establish the petty cash fund at a specific amount. The 
petty cash fund should be maintained on an imprest basis to improve the 
accountability for cash and enhance reconciliations of disbursements from the fund 
and related replenishments. 

All disbursements should be properly supported by appropriate documentation. After 
reviewing the documentation and approving the disbursements, the Board should 
approve replenishment of the petty cash fund to its established amount. 

(H) Sale of Equipment - Bids were not obtained for the sale of a Light Plant pickup and 
minutes of Board meetings do not include documentation the sale was approved by 
the Board. 

Recommendation - The Light Plant should ensure all sales of vehicles and major 
equipment are properly authorized by the Board. In order to obtain the best possible 
sale price, the Light Plant should advertise for bids to sell any vehicle or major 
equipment. 

(I) Meetings and Minutes - Chapter 21 of the Code of Iowa requires minutes be kept of 
all meetings of governmental bodies. During our review of minutes, we determined: 

• The listing of claims was not always complete. 

• Minutes were not signed to authenticate the record. 

• Minutes were not always published. 

• Employee gross salaries were not published annually and the approval of 
Mr. Edgerly's contract was not documented in May 2012. 

• The specific exemption for closed sessions was not always identified and 
documented and final action was not always taken in open session. 

In addition, minutes of Board meetings held on November 19, 2009 and December 1, 
2009 document they were held via telephone calls and e-mail messages. However, the 
meetings did not involve a simultaneous gathering, in person or by electronic means, of 
the Board members. As a result, they did not comply with the definition of a meeting 
established in Chapter 21 of the Code. In addition, we were unable to determine if 
notice and a tentative agenda for the meetings were properly posted prior to the 
meetings. 

Ms. Felder also changed Board minutes from the May and June 2012 meetings 
without Board approval. 

Recommendation - The Board should ensure the minutes include a list of claims 
allowed and an explanation of the claims. The Board and Secretary should ensure 



34 



the minutes include the date, time and place, the members present and the action 
taken at each meeting. The minutes should also show the results of each vote taken 
and information sufficient to indicate the vote of each member present and should not 
be changed without Board approval which is clearly documented, including the need 
for the modification. 

The Board should ensure it is provided accurate bill listings and all actions taken to 
approve disbursements are properly recorded in the minutes. Also, the minutes 
should be signed to authenticate the record and the minutes should be maintained at 
the Light Plant. The Board should ensure minutes are published within 15 days after 
the meeting and employee gross salaries are published annually. 

All meetings should be held in accordance with requirements established by Chapter 
2 1 of the Code of Iowa and minutes should document the Board followed proper 
proceedings for any closed sessions. All meeting minutes should be accessible to the 
public and a notice and tentative agenda for all meetings should be posted prior to the 
meetings. 

(J) Nepotism - Mr. Edgerly's son worked for the Light Plant and reported to his father 
during several fiscal years. Section 71.1 of the Code of Iowa states, in part, "It is 
unlawful for any person appointed to any public position to appoint as a helper in 
the same office a related person, unless the appointment is approved by the Board." 
We did not locate Board approval which granted an exception to this requirement. 

Recommendation - The Board should implement procedures with ensure compliance 
with all applicable sections of the Code of Iowa. 

(K) Vacation Payouts - We identified several checks issued to Light Plant employees for 
unused vacation days. The payments were not approved by the Board and the Light 
Plant does not have a written policy which allows for the payments. In addition, we 
were unable to determine the amount of vacation used by the employees because 
sufficient timesheets or leave records were not maintained. 

Recommendation - The Board should ensure procedures are established which clearly 
document the amount of vacation and other paid leave used by employees. The 
records should be reviewed and approved by a Trustee in a timely manner. 

If the Board deems it necessary to provide payment for unused vacation days, written 
policies should be established to specify the circumstances when payment of 
accumulated vacation would be appropriate and any limitations on the number of 
hours a days to be paid within a given time period. Alternatively, the Board could 
require the forfeiture of vacation days which are not used, which may necessitate the 
need for providing alternative support during employee vacations. It is not unusual 
for local governmental units to establish mutual support agreements with 
surrounding entities for such circumstances. 

(L) Electric Utility Revenue Bonds - On January 14, 2002, the Light Plant issued 
$825,000 of Electric Utility Revenue Bonds to install a new generator. A reserve 
fund was not maintained as required by the electric utility revenue bond covenants. 
In addition, payments were not made to the sinking fund, as required, and, except 
for the payment made on August 1, 2004, the sinking fund did not have sufficient 
funds to cover the entire payments. Instead, payments have been made out of the 
Light Plant's primary checking account. 

The revenue bond covenants also require an annual audit. The Light Plant was not 
audited for the fiscal years ended June 30, 201 1 and 2012. 



35 



Recommendation - The Board should implement procedures which ensure 
compliance with all requirements established by the bond covenants. 

(M) Sales Tax - During our review of Light Plant disbursements, we identified a number 
of instances in which sales tax was paid. As a governmental entity, the Light Plant is 
not required to pay sales tax. We were unable to identify the total amount of sales 
tax paid by the Light Plant for all reasonable purchases in a complete and efficient 
manner. 

Recommendation - The Board should implement procedures which ensure purchases 
are made in an appropriate manner and sales tax is not paid. 

(N) Audit Reports - Because the Light Plant is a governmental entity, certain 
requirements are applicable to the Light Plant's audit reports. The Light Plant's 
audit reports prepared by an independent auditing firm for the fiscal years ended 
June 30, 2003 through June 30, 2010 were not prepared in conformity with 
Governmental Accounting Standards Board (GASB) requirements. 

Recommendation - The Board should implement procedures with ensure an audit is 
performed in a timely manner for each fiscal year in accordance with GASB 
requirements. 



36 



Exhibits 



37 



Report on Special Investigation 
of the 

Coggon Municipal Light Plant 



38 



Exhibit A 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Summary of Findings 
For the period July 1, 2004 through August 27, 2012 



Description 



Exhibit/Table/ 
Page Number 



Amount 



Improper Unsupported 



Total 



Improper and Unsupported Disbursements: 
Fuel purchases: 
Go America - Surveillance Videos 
Credit card purchases: 
Caryl Oil Company 
Other fuel vendors 
Estimated personal purchases 
Employee medical costs 
Credit card: 
Fees 

Purchases 
Payroll: 
Vacation payouts: 
William Edgerly 
Dene en Mangas 
Bonuses 

Excess payments 
Additional payments to William Edgerly 
Cell phone charges 
Petty cash 
Main Street Market 



Page 9 

Table 3 
Table 5 
Table 7 
Table lO 

Table 12 
Exhibits C and D 



Exhibit E 
Exhibit F 
Table 17 
Table 18 
Table 19 
Page 28 
Page 28 
Pages 29 



Subtotal of improper and unsupported disbursements 



Less reimbursements by: 
William Edgerly 
Dene en Mangas 
Bryan Edgerly 

Net amount 



Table 9 
Table 9 
Table 14 



308.13 

149.97 
160.01 
19,900.00 
860.72 

3,743.85 
13,168.55 



27,361.25 
2,955.10 
284.98 
60.00 
1,350.00 
1,915.16 

41.94 



72,259.66 



(7,007.00) 
(452.36) 
(419.50) 



4,343.60 



2,088.70 
740.59 



7,172.89 



308.13 

149.97 
160.01 
19,900.00 
860.72 

3,743.85 
17,512.15 



27,361.25 
2,955.10 
284.98 
60.00 
1,350.00 
1,915.16 
2,088.70 
782.53 



79,432.55 



(7,007.00) 
(452.36) 
(419.50) 



$ 64,380.80 



7,172.89 



71,553.69 



39 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 






Payee 


Location 


Re ce ipt / Invoice 


Cost 




# 


07/04/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


8.26 GALLONS 


$ 15 


02 


# 


07/05/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


13.97 GALLONS 


24 


99 


# 


07/08/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


28.48 GALLONS 


50 


95 


# 


07/16/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


27.5 GALLONS 


50 


02 


# 


07/20/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


27.18 GALLONS 


49 


98 


# 


07/22/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


7.02 GALLONS 


12 


92 


# 


07/25/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


10.88 GALLONS 


20 


01 


# 


07/26/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


34.27 GALLONS 


63 


02 


# 


07/29/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


29.36 GALLONS 


53 


99 


# 


07/30/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


19.01 GALLONS 


34 


97 


# 


08/01/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


10.89 GALLONS 


20 


02 


# 


08/03/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


29.9 GALLONS 


54 


99 


# 


08/09/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


27.2 GALLONS 


50 


02 


# 


08/12/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


2.2 GALLONS 


3 


95 


# 


08/18/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


30.01 GALLONS 


53 


99 


# 


08/26/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


23.21 GALLONS 


41 


99 


# 


08/30/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


16.36 GALLONS 


29 


60 


# 


09 /04/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


13.98 GALLONS 


25 


01 


# 


09 /09 /04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


22.29 GALLONS 


38 


99 


# 


09/13/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


13.34 GALLONS 


24 


00 


# 


09 / 1 9 / 04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


30.24 GALLONS 


55 


00 


# 


09 /24/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


23.8 GALLONS 


44 


01 


# 


nn / no / n yi 
09 / 2o / 04 


CARYL 


OIL 


CUMFAIN Y 


COGGON, 


IA 


24.34 LrALLUlNb 


45 


00 


# 


09/30/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


16.34 GALLONS 


31 


03 


# 


10/03/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


5.26 GALLONS 


10 


00 


# 


10/05/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


27.91 GALLONS 


53 


00 


# 


10/11/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


26.68 GALLONS 


52 


00 


# 


10/14/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


25.67 GALLONS 


50 


03 


# 


10/20/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


30.75 GALLONS 


59 


93 


# 


10/25/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


20.53 GALLONS 


40 


01 


# 


10/29/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


26.41 GALLONS 


52 


00 


# 


11/03/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


16.25 GALLONS 


32 


00 


# 


11/04/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


26.41 GALLONS 


52 


00 


# 


11/09/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


33.87 GALLONS 


65 


00 



40 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 






Payee 


Location 


Re ce ipt / Invoice 


Cost 


# 


1 1 / 1 2 /04 

A. A. J A. £j J \J 1 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


27.39 GALLONS 


52.00 




11/19 /04 


CARYL 


OIL 


POMP ANY 


COGGON, 


IA 


95 67 PAT T DNS 


47.98 


# 


1 1/22/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


8.03 GALLONS 


15.01 


# 


1 1 /23 /04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


24.61 GALLONS 


46.00 


# 


1 1 /29 /04 

A A 1 iLi .J 1 \J l 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


16.05 GALLONS 


30.00 




1 9 /09 /04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


1 7 PAT T P)NS 


20.00 




1 9 / OS /04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


9fi 7S OAT T DNS 


50.00 




19/11 /04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


9 1 QQ OAT T ONS 


40.00 




19/1^ /04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


1 9 OS OAT T DNS 


21.92 


# 


1 2 / 1 5 /04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


25.28 GALLONS 


45.98 


# 


12/22/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


24.93 GALLONS 


44.85 


# 


1 2 /24/04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


24.96 GALLONS 


44.90 




1 9 /9Q /04 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


98 PAT T P)NS 


47.01 




ni /04 /os 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


9JR OfS OAT T ONR 


45.99 


# 


01 /06/05 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


2.05 GALLONS 


3.36 


# 


01 /06/05 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


20.75 GALLONS 


34.01 


WE 


01 /OK /OS 


HWY 13 HANDIM 


CEDAR RAPIDS, IA 


18 519 PAT T ONS 


32.00 




01/19 /OS 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


9JR 7fS OAT T ONS 


50.01 


# 


01/18/05 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


29.24 GALLONS 


52.02 


# 


01 /26/05 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


28.9 GALLONS 


51.99 




09 / 01 /OS 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


99 97 PAT T ONS 


55.00 


# 


02 /02 /OS 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


10.11 GALLONS 


19.00 


# 


02/07/05 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


26.62 GALLONS 


50.02 


# 


02/11/05 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


28.12 GALLONS 


51.99 


# 


02/16/05 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


13.91 GALLONS 


26.00 


# 


02/18/05 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


28.14 GALLONS 


52.59 


# 


02/21/05 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


8.03 GALLONS 


15.01 


# 


02/26/05 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


10.31 GALLONS 


19.99 


# 


03/01/05 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


24.75 GALLONS 


47.99 


# 


03/04/05 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


25.27 GALLONS 


49.00 


# 


03/08/05 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


24.13 GALLONS 


47.99 


# 


03/11/05 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


10 GALLONS 


19.99 


# 


03/13/05 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


27.52 GALLONS 


55.01 


# 


03/16/05 


CARYL 


OIL 


COMPANY 


COGGON, 


IA 


19.51 GALLONS 


39.00 



41 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card 
Holder 


Transaction 
Date 


Payee 


Location 


Description per 
Re ce ipt / Invoice 


Cost 


# 


no / o 1 / n c 
Do / 2 1 / Uo 


P A DVT /~»TT rnATDAArV 

LAKYL OIL LUMrAIN Y 


COGGON, IA 




56.00 


# 


Uo / 24/ Uo 


L-AKYL OIL L-OMFA1N Y 


COGGON, IA 


1 C A P A T T PTVTO 

lo.4 GALLON b 


32. 18 


# 


ao /o/i / a cr 
Uo / 24/ Uo 


L-AKYL OIL L-OMFA1N Y 


COGGON, I A 


r\ r\ i~t p ATT PTVTO 

29.2 GALLON b 


61.00 




Uo / oU / UO 


LAKIL OIL L^OIVIFAIN 1 


COGGON, I A 


oo c rai i otvtc 


4 / .UU 


# 


n/i /m /nc 
U4/ U 1 / Uo 


P A DVT /~»TT CW /TTD A 1\T V 

L-AKYL OIL LUMFA1N Y 


COGGON, I A 


Not available 


3 16.95 


WE 


U4/ Uo/ Uo 


K&K OIN hoj OF 


CENTRAL CITY, IA 


OO A7Q p AI T PTYTC? 


62.00 


WE 


r\/i / i /i / a cr 
U4 / 14/ Uo 


T TTTI XT A A/I A T\T A 
LI 1 1 LL, AM A1N A 


WILLIAMSBURG, IA 


OQ lOO PAI T PTVT O 


5 1.00 


# 


a cr / a cr / a f— ■ 
Uo/ Uo / Uo 


L-AKYL OIL L-OMFA1N Y 


COGGON, 


IA 


1 O r 7 P A T T PTVTO 

l.o/ GALLON b 


4.02 


# 


Uo/ Uo/ Uo 


P A DVT /~»TT (~* f~\TV /TTD A 1\T V 

L-AKYL OIL L-OMFA1N Y 


COGGON, 


IA 


07 pat i ptvto. 
2/.o2 LjAJjl_,UiNo 


oo.U 1 


ft 


nc / no / n c 
uo/ uy / uo 


L-AKYL OIL L-OIVIFAIN 1 


COGGON, 


IA 


ori ni PAT I OMC 


CO QQ 

oy.yy 


# 


a c; / no / n c 
Uo/ uy / Uo 


P A DVT /~»TT PAAfDAMV 

L-AKYL OIL L-OMFA1N Y 


COGGON, 


IA 


o . U 1 UALLUiN o 


1 1 .22 


# 


r\cz / no / nc 
uo/ uy / Uo 


PADVT /~»TT (~* f~\TV /TTD A 1\T V 

L-AKYL OIL L-OMFA1N Y 


COGGON, 


IA 


A 'I A PAI I /~\T\T o 

4. / 4 LrALLUiN o 


10.61 


# 


Uo/ 14/ Uo 


1 — . a T~»\7T /~»T T 1 — ■ 7~lT\ ADA TxTV 

L-AKYL OIL L-OMFA1N Y 


COGGON, 


IA 


O A 1 O P A T T AMP 


47.0 1 


# 


n r / A 1 /ACT 

05/21 /Uo 


L-AKYL OIL L-OMFA1N Y 


COGGON, 


IA 


1 CT O p ATT piMO 


30.00 


# 


ncr / o q / nc 
Uo/ 2o / Uo 


P A DVT /~»TT PPnfDAATV 

L-AKYL OIL L-OMFA1N Y 


COGGON, 


IA 


A C^Ci PAI I /~\T\T o 


8.9 1 


# 


Uo/ 24/ Uo 


PADVT /~»TT PPnfDAATV 

L-AKYL OIL L-OMFA1N Y 


COGGON, 


IA 


O^ Q7 PAT T P\M O 


5 1 .03 


# 


ncr / on / nc 
Uo/ oU / Uo 


PATJVT /~»TT PAATDAMV 

L-AKYL OIL L-OMFA1N Y 


COGGON, 


IA 


07 QQ PAT T PiM O 


5 1 .99 


# 


n^ /no /nc 
Uo/ U2 / Uo 


L-AKYL OIL L-OMFA1N Y 


COGGON, 


IA 


O^ QQ PAT T PiMO 


50.00 


# 


06/07/05 


L-AKYL OIL L-OMFA1N Y 


COGGON, 


IA 


1 C\IZ. P A T T PTVTO 


35.00 


# 


06/10/05 


CARYL OIL COMPANY 


COGGON, 


IA 


27.19 GALLONS 


52.99 


# 


06/13/05 


CARYL OIL COMPANY 


COGGON, 


IA 


10.26 GALLONS 


20.00 


# 


06/13/05 


CARYL OIL COMPANY 


COGGON, 


IA 


19.29 GALLONS 


37.60 


# 


06/16/05 


CARYL OIL COMPANY 


COGGON, 


IA 


2.04 GALLONS 


4.26 


# 


06/16/05 


CARYL OIL COMPANY 


COGGON, 


IA 


21.62 GALLONS 


43.00 


# 


06/16/05 


CARYL OIL COMPANY 


COGGON, 


IA 


7.59 GALLONS 


15.10 


# 


06/21/05 


CARYL OIL COMPANY 


COGGON, 


IA 


25.97 GALLONS 


53.99 


# 


06/24/05 


CARYL OIL COMPANY 


COGGON, 


IA 


14.38 GALLONS 


29.90 


# 


06/26/05 


CARYL OIL COMPANY 


COGGON, 


IA 


27.9 GALLONS 


58.00 


FY 2005 Subtotal 










4,038.81 


# 


07/04/05 


CARYL OIL COMPANY 


COGGON, 


IA 


14.36 GALLONS 


30.00 


WE 


07/07/05 


PRONTO 


MANCHESTER, IA 


Credit Card Receipt 


15.95 


DM 


07/07/05 


CARYL OIL COMPANY 


COGGON, I A 


Not available 


5.01 


# 


07/07/05 


CARYL OIL COMPANY 


COGGON, IA 


36.08 GALLONS 


75.01 


# 


07/08/05 


CARYL OIL COMPANY 


COGGON, IA 


2.28 GALLONS 


5.01 



42 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Re ce ipt / Invoice 


Cost 


# 


07/08/05 


CARYL OIL COMPANY 


COGGON, 


IA 


21.38 GALLONS 


47.01 


# 


07/12/05 


CARYL OIL COMPANY 


COGGON, 


IA 


23.64 GALLONS 


51.98 


# 


07/20/05 


CARYL OIL COMPANY 


COGGON, 


IA 


29.11 GALLONS 


64.01 


# 


07/20/05 


CARYL OIL COMPANY 


COGGON, 


IA 


1.82 GALLONS 


4.00 


# 


07/22/05 


CARYL OIL COMPANY 


COGGON, 


IA 


3.33 GALLONS 


7.00 


# 


07/22/05 


CARYL OIL COMPANY 


COGGON, 


IA 


30.01 GALLONS 


63.00 


# 


08/01/05 


CARYL OIL COMPANY 


COGGON, 


IA 


8. 1 GALLONS 


17.00 


# 


08/04/05 


CARYL OIL COMPANY 


COGGON, 


IA 


20.49 GALLONS 


43.01 


# 


08/07/05 


CARYL OIL COMPANY 


COGGON, 


IA 


4.55 GALLONS 


10.01 


# 


08/12/05 


CARYL OIL COMPANY 


COGGON, 


IA 


19.57 GALLONS 


44.99 


# 


08/12/05 


CARYL OIL COMPANY 


COGGON, 


IA 


28.71 GALLONS 


66.00 


# 


08/15/05 


CARYL OIL COMPANY 


COGGON, 


IA 


17.61 GALLONS 


44.01 


# 


08/17/05 


CARYL OIL COMPANY 


COGGON, 


IA 


2.52 GALLONS 


6.30 


# 


08/18/05 


CARYL OIL COMPANY 


COGGON, 


IA 


12.81 GALLONS 


32.01 


# 


08/22/05 


CARYL OIL COMPANY 


COGGON, 


IA 


34.82 GALLONS 


87.02 


# 


08/25/05 


CARYL OIL COMPANY 


COGGON, 


IA 


24.81 GALLONS 


62.00 


# 


08/29/05 


CARYL OIL COMPANY 


COGGON, 


IA 


19.21 GALLONS 


48.00 


# 


09/01/05 


CARYL OIL COMPANY 


COGGON, 


IA 


Not available 


258.96 A 


WE 


09/08/05 


GO AMERICA 


COGGON, 


IA 


21.731 GALLONS 


63.00 


WE 


09/15/05 


GO AMERICA 


COGGON, 


IA 


24.825 GALLONS 


67.00 


WE 


09/26/05 


GO AMERICA 


COGGON, 


IA 


Not available 


61.00 


DM 


09/27/05 


CARYL OIL COMPANY 


COGGON, 


IA 


2.00 GALLONS 


5.30 * 


WE 


10/06/05 


GO AMERICA 


COGGON, 


IA 


Not available 


40.00 


WE 


10/09/05 


PRONTO 


MANCHESTER, IA 


Credit Card Receipt 


56.00 


WE 


10/17/05 


PRONTO 


MANCHESTER, IA 


Credit Card Receipt 


66.00 


# 


10/17/05 


CARYL OIL COMPANY 


COGGON, IA 


8.01 GALLONS 


20.02 


# 


10/24/05 


CARYL OIL COMPANY 


COGGON, IA 


25.01 GALLONS 


60.00 


WE 


10/26/05 


GO AMERICA 


COGGON, IA 


Not available 


58.00 


# 


10/26/05 


CARYL OIL COMPANY 


COGGON, IA 


10.6 GALLONS 


25.01 


WE 


11/01/05 


GO AMERICA 


COGGON, IA 


Not available 


65.00 


# 


11/01/05 


CARYL OIL COMPANY 


COGGON, IA 


Not available 


126.98 A 


WE 


11/08/05 


GO AMERICA 


COGGON, IA 


23.27 GALLONS 


50.00 


WE 


11/17/05 


GO AMERICA 


COGGON, I A 


Not available 


60.00 


WE 


11/24/05 


PRONTO 


MANCHESTER, IA 


Not available 


55.00 



43 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Receipt/Invoice 


Cost 


# 


12/05/05 


CARYL OIL COMPANY 


COGGON 


IA 


29.16 GALLONS 


58.00 


# 


12/08/05 


CARYL OIL COMPANY 


COGGON 


IA 


2.26 GALLONS 


4.74 


WE 


12/09/05 


GO AMERICA 


COGGON 


IA 


Not available 


50.00 


# 


12/19/05 


CARYL OIL COMPANY 


COGGON 


IA 


15.02 GALLONS 


33.03 


# 


12/21/05 


CARYL OIL COMPANY 


COGGON 


IA 


25.72 GALLONS 


55.02 


WE 


12/25/05 


GO AMERICA 


COGGON 


IA 


24.048 GALLONS 


50.00 


# 


12/30/05 


CARYL OIL COMPANY 


COGGON 


IA 


25.73 GALLONS 


54.01 


# 


01/01/06 


CARYL OIL COMPANY 


COGGON 


IA 


Not available 


389.00 A 


WE 


01/16/06 


GO AMERICA 


COGGON 


IA 


Not available 


18.00 


WE 


01/18/06 


GO AMERICA 


COGGON 


IA 


26.059 GALLONS 


56.00 


# 


02/01/06 


CARYL OIL COMPANY 


COGGON 


IA 


26.68 GALLONS 


60.00 


# 


02/05/06 


CARYL OIL COMPANY 


COGGON 


IA 


24.45 GALLONS 


54.99 


# 


02/10/06 


CARYL OIL COMPANY 


COGGON 


IA 


28.45 GALLONS 


63.98 


# 


02/14/06 


CARYL OIL COMPANY 


COGGON 


IA 


14.81 GALLONS 


33.31 


# 


02/16/06 


CARYL OIL COMPANY 


COGGON 


IA 


28.01 GALLONS 


62.99 


# 


02/23/06 


CARYL OIL COMPANY 


COGGON 


IA 


25.01 GALLONS 


53.00 


# 


02/25/06 


CARYL OIL COMPANY 


COGGON 


IA 


17.93 GALLONS 


37.99 


# 


03/03/06 


CARYL OIL COMPANY 


COGGON 


IA 


26.68 GALLONS 


60.00 


# 


03/06/06 


CARYL OIL COMPANY 


COGGON 


IA 


9.33 GALLONS 


20.98 


# 


03/07/06 


CARYL OIL COMPANY 


COGGON 


IA 


4.39 GALLONS 


10.00 


WE 


03/09/06 


GO AMERICA 


COGGON 


IA 


26.901 GALLONS 


64.00 


# 


03/09/06 


CARYL OIL COMPANY 


COGGON 


IA 


13.49 GALLONS 


31.01 


# 


03/10/06 


CARYL OIL COMPANY 


COGGON 


IA 


24.36 GALLONS 


56.00 


WE 


03/16/06 


AMOCO OIL 


URBANA, 


IA 


12.556 GALLONS 


30.00 


WE 


03/18/06 


GO AMERICA 


COGGON 


IA 


28.351 GALLONS 


70.00 


# 


03/20/06 


CARYL OIL COMPANY 


COGGON 


IA 


8.1 GALLONS 


20.00 


# 


03/21/06 


CARYL OIL COMPANY 


COGGON 


IA 


9.32 GALLONS 


23.01 


# 


03/24/06 


CARYL OIL COMPANY 


COGGON 


IA 


21.87 GALLONS 


54.00 


# 


03/28/06 


CARYL OIL COMPANY 


COGGON 


IA 


14.59 GALLONS 


35.00 


# 


03/30/06 


CARYL OIL COMPANY 


COGGON 


IA 


25.64 GALLONS 


65.63 


# 


04/01/06 


CARYL OIL COMPANY 


COGGON 


IA 


Not available 


412.52 A 


# 


05/02/06 


CARYL OIL COMPANY 


COGGON 


IA 


17.99 GALLONS 


49.99 


# 


05/02/06 


CARYL OIL COMPANY 


COGGON 


IA 


16.91 GALLONS 


46.99 



44 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card 
Holder 


Transaction 
Date 


Payee 


Location 


Description per 
Re ce ipt / Invoice 


Cost 




/no / 


LAKIL LI1L LUlVlrVAlN 1 


LUuuUH , IA 


V 1 Q PAT I PMC 
LrALLUlN O 


1 Q QQ 


# 


Uo/ Uo / Uo 


P A DVT /~»TT PnHIDAT\TV 

LAKYL OIL LUIVIPAIN Y 


P f~\ f~* f~* (~\ T\T TA 

LUuuUIN , IA 


07 QC P A I T PM O 

2 I .00 LrALLUINo 


76.0 1 


WE 


Uo /ll/ Uo 


LjU A1V11LK1L.A 


LUuuUIN , 1A 


Not available 


40.00 


M 

it 


Uo/ 11/ uo 


LAKIL LI1L LUlVlrVAlN 1 


L-UuuUlN , 1A 


7 47 PAT I PMC 
/ .H- f LrALLUlN o 


OO O 1 
^U.U 1 


# 


Uo/ lb/ UO 


P A DVT /~»TT mATDAATV 

LAKYL (J1L HJMPA1N Y 


LUuuUIN , 1A 


OQ QO PAT T PM O 

/o.oy LrALLUINo 


80.00 


M 

if 


fie / oo / 
Uo/ / UO 


A DVT /~»TT PnUDAMV 
LAKIL LI1L LUlVlrVAlN Y 


p pp fHM TA 


1 Q r^Q PAT I PMC 
lo.oy LrAL,L,UlN o 


ZLQ QQ 

■+y.yy 


it 


uo/ ^o/ uo 


LAKIL LI1L LUlVlrVAlN Y 


p pp fHM TA 
LUuuUIN , 1A 


OQ Qfi PAT T PMQ 
^y.oO LrAL,L,UlN o 


7Q QQ 

/y.yy 


# 


Uo/ o 1 / UO 


P rt DVT /~»TT PntifDAMV 

LAKYL OIL HJMPA1N Y 


LUuuUIN , 1A 


O A Q P A T T PMO 

LrALLUINo 


6.51 


# 


UO/ U2 / UO 


LAKYL OIL LUIVIPAIN Y 


LUuuUIN , 1A 


T/1 OQ PATT P\MG 

14.yJ LrALLUINo 


40.00 


# 


06/03/06 


CARYL OIL COMPANY 


COGGON, IA 


18.66 GALLONS 


49.99 


# 


06/07/06 


CARYL OIL COMPANY 


COGGON, IA 


23.56 GALLONS 


65.00 


# 


06/09/06 


P A TPVT PT T PnAyTDA MV 
LAKIL U1L, LUJVlrYVlN i 


p pp r*nM TA 
LUuuUIN , IA 


oi 'TCT PATT PMC 
2, 1 . / O LrALLUIN o 


AO O 1 
OU.U 1 


# 


06/14/06 


P A "DVT PTT rTlMDA TVTV 

LAKYL U1L, LUMrVYlN Y 


LUuuUIN , IA 


co PAT T PMC 

OJ.yo LrALLUINo 


151.01 


DM 


06/16/06 


a DVT PT T rTUfDA MV 

LAKYL U1L, LUlvlrAlN Y 


LUuuUIN , IA 


Not available 


3.78 


# 


06/20/06 


f~\ a DVT PT T P HA/TD A "MV 

LAKYL OIL, LUMrVYlN Y 


P P~\ f~* f~* (~\ T\T TA 

LUuuUIN , IA 


OT A A PATT PMC 

2,1.^-'^ LrALLUINo 


60.0 1 


# 


06/22/06 


p APVT PT T rnA/TDAMV 
L.AKIL U1L, LUlvlrWlN i 


p pp fHM TA 
LUuuUIN , IA 


17 nc: PAT T PMC 
1 / .Uo LrALLUINo 


OO 


# 


06/23/06 


p ADVT PT T P C\W/\T3 A MV 
LAKIL U1L, LUlVlrVAiN i 


p pp r*nM TA 
LUuuUIN , IA 


1 QC PAT T PMC 
l.oO LrALLUINo 


A. QQ 

^.yy 


# 


06/26/06 


/-i a "DVT PTT rTlMDA MV 

LAKYL OIL, L-UMrArN Y 


LUuuUIN , IA 


OT TO PATT PMC 

,4 / . / y LrALLUIN o 


75.0 1 


# 


06/29/06 


p A "DVT PTT rTlMDA MV 

LAKYL OIL, LUMrAIN Y 


LUuuUIN , IA 


T OO PATT PMC 

1 .2,2, LrALLUINo 


19.98 


FY 2006 Subtotal 








f1Q7 OQ 

o,uy / .uo 


# 


07/03/06 


p ADVT PT T PnH/TDA T\TV 
LAKIL OIL, LUlvlrWlN i 


LUuuUIN , IA 


1 Q OA PATT PMC 
ly.yt LrALLUINo 


it T 01 
O/.Ul 


# 


07/05/06 


CARYL OIL COMPANY 


COGGON, IA 


8.57 GALLONS 


25.02 


# 


07/08/06 


CARYL OIL COMPANY 


COGGON, IA 


27.3 GALLONS 


78.05 


# 


07/10/06 


CARYL OIL COMPANY 


COGGON, IA 


1.99 GALLONS 


5.95 


WE 


07/11/06 


MARION SHORT 


MARION, IA 


25.466 GALLONS 


70.01 


# 


07/17/06 


CARYL OIL COMPANY 


COGGON, IA 


18.99 GALLONS 


54.67 


# 


07/19/06 


CARYL OIL COMPANY 


COGGON, IA 


8.63 GALLONS 


25.02 


# 


07/20/06 


CARYL OIL COMPANY 


COGGON, IA 


22.48 GALLONS 


65.17 


# 


07/22/06 


CARYL OIL COMPANY 


COGGON, IA 


10.36 GALLONS 


30.03 


WE 


07/24/06 


CASEY'S 


WALKER, IA 


14.189 GALLONS 


40.00 


# 


07/27/06 


CARYL OIL COMPANY 


COGGON, IA 


27.33 GALLONS 


80.05 


# 


07/28/06 


CARYL OIL COMPANY 


COGGON, IA 


2.33 GALLONS 


6.96 



45 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Receipt/Invoice 


Cost 


# 


08/03/06 


CARYL OIL COMPANY 


COGGON, 


IA 


17.25 GALLONS 


50.01 


# 


08/05/06 


CARYL OIL COMPANY 


COGGON, 


IA 


21.04 GALLONS 


60.99 


# 


08/05/06 


CARYL OIL COMPANY 


COGGON, 


IA 


6.9 GALLONS 


20.00 


# 


08/07/06 


CARYL OIL COMPANY 


COGGON, 


IA 


8.63 GALLONS 


25.02 


# 


08/09/06 


CARYL OIL COMPANY 


COGGON, 


IA 


24.17 GALLONS 


72.00 


# 


08/11/06 


CARYL OIL COMPANY 


COGGON, 


IA 


27.6 GALLONS 


80.01 


# 


08/11/06 


CARYL OIL COMPANY 


COGGON, 


IA 


10.36 GALLONS 


30.03 


# 


08/1 1/06 


CARYL OIL COMPANY 


COGGON, 


IA 


8.28 GALLONS 


24.00 


# 


08/15/06 


CARYL OIL COMPANY 


COGGON, 


IA 


13.8 GALLONS 


40.01 


WE 


08/17/06 


R & R ONE STOP 


CENTRAL 


CITY, IA 


14.452 GALLONS 


40.02 


# 


08/18/06 


CARYL OIL COMPANY 


COGGON, 


IA 


20.01 GALLONS 


58.01 


# 


08/21/06 


CARYL OIL COMPANY 


COGGON, 


IA 


18.06 GALLONS 


50.01 


# 


08/24/06 


CARYL OIL COMPANY 


COGGON, 


IA 


9.39 GALLONS 


26.00 


# 


08/24/06 


CARYL OIL COMPANY 


COGGON, 


IA 


9.06 GALLONS 


25.09 


# 


08/28/06 


CARYL OIL COMPANY 


COGGON, 


IA 


13.72 GALLONS 


37.99 


WE 


08/31/06 


GO AMERICA 


COGGON, 


IA 


27.680 GALLONS 


70.00 


# 


08/31/06 


CARYL OIL COMPANY 


COGGON, 


IA 


2.22 GALLONS 


5.78 


# 


09/01/06 


CARYL OIL COMPANY 


COGGON, 


IA 


14.93 GALLONS 


37.01 


# 


09/06/06 


CARYL OIL COMPANY 


COGGON, 


IA 


10.08 GALLONS 


24.99 


# 


09/06/06 


CARYL OIL COMPANY 


COGGON, 


IA 


10.08 GALLONS 


24.99 


# 


09/08/06 


CARYL OIL COMPANY 


COGGON, 


IA 


8.88 GALLONS 


22.01 


# 


09/11/06 


CARYL OIL COMPANY 


COGGON, 


IA 


1 1.7 GALLONS 


29.00 


# 


09/12/06 


CARYL OIL COMPANY 


COGGON, 


IA 


14.05 GALLONS 


33.00 


# 


09/14/06 


CARYL OIL COMPANY 


COGGON, 


IA 


10.11 GALLONS 


23.75 


# 


09/15/06 


CARYL OIL COMPANY 


COGGON, 


IA 


25.54 GALLONS 


59.99 


# 


09/19/06 


CARYL OIL COMPANY 


COGGON, 


IA 


19.56 GALLONS 


43.99 


# 


09/22/06 


CARYL OIL COMPANY 


COGGON, 


IA 


22.23 GALLONS 


50.00 


# 


09/22/06 


CARYL OIL COMPANY 


COGGON, 


IA 


9.32 GALLONS 


20.03 


# 


09/26/06 


CARYL OIL COMPANY 


COGGON, 


IA 


1.81 GALLONS 


3.89 


# 


09/27/06 


CARYL OIL COMPANY 


COGGON, 


IA 


23.27 GALLONS 


50.01 


# 


09/29/06 


CARYL OIL COMPANY 


COGGON, 


IA 


14.89 GALLONS 


32.00 


# 


10/02/06 


CARYL OIL COMPANY 


COGGON, 


IA 


9.77 GALLONS 


21.00 


# 


10/02/06 


CARYL OIL COMPANY 


COGGON, 


IA 


23.27 GALLONS 


50.01 


# 


10/05/06 


CARYL OIL COMPANY 


COGGON, 


IA 


12.88 GALLONS 


26.78 



46 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Re ce ipt / Invoice 


Cost 


# 


10/06/06 


CARYL OIL COMPANY 


COGGON, 


IA 


30.78 GALLONS 


63.99 


# 


10/09/06 


CARYL OIL COMPANY 


COGGON, 


IA 


13.47 GALLONS 


28.00 


# 


10/ 1 1/06 


CARYL OIL COMPANY 


COGGON, 


IA 


24.05 GALLONS 


50.00 


# 


10/16/06 


CARYL OIL COMPANY 


COGGON, 


IA 


1 1.66 GALLONS 


24.24 


# 


10/16/06 


CARYL OIL COMPANY 


COGGON, 


IA 


42.86 GALLONS 


89.11 


# 


10/ 18/06 


CARYL OIL COMPANY 


COGGON, 


IA 


13.47 GALLONS 


28.00 


WE 


10/24/06 


GO AMERICA 


COGGON, 


IA 


Not available 


60.00 


# 


10/25/06 


CARYL OIL COMPANY 


COGGON, 


IA 


6.86 GALLONS 


15.02 


# 


10/26/06 


CARYL OIL COMPANY 


COGGON, 


IA 


13.95 GALLONS 


29.00 


# 


10/29/06 


CARYL OIL COMPANY 


COGGON, 


IA 


28.06 GALLONS 


60.02 


# 


10/31/06 


CARYL OIL COMPANY 


COGGON, 


IA 


5.81 GALLONS 


13.00 


# 


1 1/01/06 


CARYL OIL COMPANY 


COGGON, 


IA 


6.01 GALLONS 


13.45 


# 


1 1/01/06 


CARYL OIL COMPANY 


COGGON, 


IA 


12.16 GALLONS 


26.01 


# 


1 1/01/06 


CARYL OIL COMPANY 


COGGON, 


IA 


5.56 GALLONS 


1 1.89 


# 


1 1/02/06 


CARYL OIL COMPANY 


COGGON, 


IA 


15.43 GALLONS 


33.00 


# 


1 1/06/06 


CARYL OIL COMPANY 


COGGON, 


IA 


28.05 GALLONS 


60.00 


# 


1 1/08/06 


CARYL OIL COMPANY 


COGGON, 


IA 


6.04 GALLONS 


12.92 


# 


1 1/09/06 


CARYL OIL COMPANY 


COGGON, 


IA 


12.85 GALLONS 


27.49 


# 


1 1/ 10/06 


CARYL OIL COMPANY 


COGGON, 


IA 


23.37 GALLONS 


49.99 


# 


1 1/ 10/06 


CARYL OIL COMPANY 


COGGON, 


IA 


8.42 GALLONS 


18.01 


# 


1 1/ 13/06 


CARYL OIL COMPANY 


COGGON, 


IA 


136.65 GALLONS 


29.47 


# 


11/14/06 


CARYL OIL COMPANY 


COGGON, 


IA 


26.87 GALLONS 


58.01 


# 


11/17/06 


CARYL OIL COMPANY 


COGGON, 


IA 


27.79 GALLONS 


60.00 


# 


11/20/06 


CARYL OIL COMPANY 


COGGON, 


IA 


9.26 GALLONS 


19.99 


# 


11/21/06 


CARYL OIL COMPANY 


COGGON, 


IA 


11.12 GALLONS 


24.01 


# 


11/23/06 


CARYL OIL COMPANY 


COGGON, 


IA 


22.23 GALLONS 


47.99 


# 


11/27/06 


CARYL OIL COMPANY 


COGGON, 


IA 


9.03 GALLONS 


19.50 


# 


11/29/06 


CARYL OIL COMPANY 


COGGON, 


IA 


27.29 GALLONS 


60.01 


# 


11/29/06 


CARYL OIL COMPANY 


COGGON, 


IA 


12.74 GALLONS 


28.02 


# 


12/01/06 


CARYL OIL COMPANY 


COGGON, 


IA 


Not available 


441.73 A 


WE 


12/11/06 


GO AMERICA 


COGGON, 


IA 


4.609 GALLONS 


10.00 


WE 


12/15/06 


R & R ONE STOP 


CENTRAL 


CITY, IA 


16.212 GALLONS 


35.00 


WE 


12/17/06 


GO AMERICA 


COGGON, 


IA 


23.265 GALLONS 


50.00 



47 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Receipt/Invoice 


Cost 


# 


01/01/07 


CARYL OIL COMPANY 


COGGON 


IA 


13.18 GALLONS 


28.98 


# 


01/03/07 


CARYL OIL COMPANY 


COGGON 


IA 


12.28 GALLONS 


27.00 


# 


01/04/07 


CARYL OIL COMPANY 


COGGON 


IA 


18.19 GALLONS 


40.00 


# 


01/05/07 


CARYL OIL COMPANY 


COGGON 


IA 


12.19 GALLONS 


26.81 


# 


01/06/07 


CARYL OIL COMPANY 


COGGON 


IA 


18.19 GALLONS 


40.00 


# 


01/10/07 


CARYL OIL COMPANY 


COGGON 


IA 


24.89 GALLONS 


53.99 


WE 


01/11/07 


GO AMERICA 


COGGON 


IA 


20.961 GALLONS 


44.00 


# 


01/13/07 


CARYL OIL COMPANY 


COGGON 


IA 


10.15 GALLONS 


22.02 


# 


01/15/07 


CARYL OIL COMPANY 


COGGON 


IA 


14.35 GALLONS 


29.98 


# 


01/15/07 


CARYL OIL COMPANY 


COGGON 


IA 


23.93 GALLONS 


49.99 


WE 


01/16/07 


KUM & GO 


ANKENY, 


IA 


20.1 14 GALLONS 


40.01 


# 


01/18/07 


CARYL OIL COMPANY 


COGGON 


IA 


1 1.01 GALLONS 


23.00 


WE 


01/19/07 


CASEY'S 


CEDAR RAPIDS, IA 


9.716 GALLONS 


20.01 


# 


01/19/07 


CARYL OIL COMPANY 


COGGON 


IA 


12.45 GALLONS 


26.01 


# 


01/22/07 


CARYL OIL COMPANY 


COGGON 


IA 


4.02 GALLONS 


8.00 


# 


01/22/07 


CARYL OIL COMPANY 


COGGON 


IA 


14.08 GALLONS 


28.01 


# 


01/23/07 


CARYL OIL COMPANY 


COGGON 


IA 


26.14 GALLONS 


51.99 


WE 


01/26/07 


MARKET EXPRESS 


MARION, 


IA 


25.400 GALLONS 


49.00 


# 


01/26/07 


CARYL OIL COMPANY 


COGGON 


IA 


1 1.82 GALLONS 


23.51 


# 


01/29/07 


CARYL OIL COMPANY 


COGGON 


IA 


14.57 GALLONS 


28.98 


# 


02/01/07 


CARYL OIL COMPANY 


COGGON 


IA 


1 1.06 GALLONS 


22.00 


# 


02/02/07 


CARYL OIL COMPANY 


COGGON 


IA 


27.29 GALLONS 


57.01 


# 


02/05/07 


CARYL OIL COMPANY 


COGGON 


IA 


1.95 GALLONS 


4.07 


# 


02/09/07 


CARYL OIL COMPANY 


COGGON 


IA 


23.59 GALLONS 


49.99 


# 


02/14/07 


CARYL OIL COMPANY 


COGGON 


IA 


13.63 GALLONS 


29.70 


# 


02/16/07 


CARYL OIL COMPANY 


COGGON 


IA 


26.5 GALLONS 


58.01 


# 


02/21/07 


CARYL OIL COMPANY 


COGGON 


IA 


10.97 GALLONS 


25.00 


# 


02/23/07 


CARYL OIL COMPANY 


COGGON 


IA 


11.41 GALLONS 


26.00 


# 


02/23/07 


CARYL OIL COMPANY 


COGGON 


IA 


10.97 GALLONS 


25.00 


# 


02/26/07 


CARYL OIL COMPANY 


COGGON 


IA 


29.4 GALLONS 


67.00 


# 


02/26/07 


CARYL OIL COMPANY 


COGGON 


IA 


13.95 GALLONS 


31.79 


# 


03/02/07 


CARYL OIL COMPANY 


COGGON 


IA 


27.32 GALLONS 


64.99 


# 


03/06/07 


CARYL OIL COMPANY 


COGGON 


IA 


16.81 GALLONS 


39.99 



48 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Re ce ipt / Invoice 


Cost 


# 


03/07/07 


CARYL OIL COMPANY 


COGGON, 


IA 


25.22 GALLONS 


60.00 


# 


03/08/07 


CARYL OIL COMPANY 


COGGON, 


IA 


6.15 GALLONS 


15.00 


# 


03/09/07 


CARYL OIL COMPANY 


COGGON, 


IA 


25.01 GALLONS 


61.00 


# 


03/13/07 


CARYL OIL COMPANY 


COGGON, 


IA 


10 GALLONS 


24.99 


WE 


03/16/07 


GO AMERICA 


COGGON, 


IA 


24.605 GALLONS 


61.00 


# 


03/21/07 


CARYL OIL COMPANY 


COGGON, 


IA 


25.61 GALLONS 


64.00 


# 


03/22/07 


CARYL OIL COMPANY 


COGGON, 


IA 


8.01 GALLONS 


20.02 


# 


03/23/07 


CARYL OIL COMPANY 


COGGON, 


IA 


10.64 GALLONS 


26.59 


# 


03/26/07 


CARYL OIL COMPANY 


COGGON, 


IA 


22.01 GALLONS 


55.00 


# 


03/29/07 


CARYL OIL COMPANY 


COGGON, 


IA 


24.01 GALLONS 


61.68 


# 


03/31/07 


CARYL OIL COMPANY 


COGGON, 


IA 


Illegible 


59.26 


# 


04/03/07 


CARYL OIL COMPANY 


COGGON, 


IA 


24.01 GALLONS 


61.68 


# 


04/04/07 


CARYL OIL COMPANY 


COGGON, 


IA 


1 1.61 GALLONS 


29.83 


WE 


04/06/07 


GO AMERICA 


COGGON, 


IA 


26.245 GALLONS 


69.00 


# 


04/09/07 


CARYL OIL COMPANY 


COGGON, 


IA 


22.73 GALLONS 


59.98 


# 


04/09/07 


CARYL OIL COMPANY 


COGGON, 


IA 


2.65 GALLONS 


6.99 


WE 


04/ 1 1/07 


CASEY'S 


CENTER POINT, IA 


Credit Card Receipt 


60.00 


# 


04/12/07 


CARYL OIL COMPANY 


COGGON, 


IA 


14.94 GALLONS 


40.02 


# 


04/16/07 


CARYL OIL COMPANY 


COGGON, 


IA 


24.26 GALLONS 


64.99 


# 


04/18/07 


CARYL OIL COMPANY 


COGGON, 


IA 


1 1.2 GALLONS 


30.00 


WE 


04/ 19/07 


GO AMERICA 


COGGON, 


IA 


26.130 GALLONS 


70.00 


# 


04/19/07 


CARYL OIL COMPANY 


COGGON, 


IA 


33.59 GALLONS 


89.99 


# 


04/20/07 


CARYL OIL COMPANY 


COGGON, 


IA 


13.06 GALLONS 


34.99 


# 


04/24/07 


CARYL OIL COMPANY 


COGGON, 


IA 


28.37 GALLONS 


76.00 


# 


04/25/07 


CARYL OIL COMPANY 


COGGON, 


IA 


13.42 GALLONS 


36.89 


# 


04/30/07 


CARYL OIL COMPANY 


COGGON, 


IA 


26.79 GALLONS 


75.00 


# 


05/02/07 


CARYL OIL COMPANY 


COGGON, 


IA 


24.49 GALLONS 


70.01 


# 


05/05/07 


CARYL OIL COMPANY 


COGGON, 


IA 


22.3 GALLONS 


65.99 


# 


05/07/07 


CARYL OIL COMPANY 


COGGON, 


IA 


14.87 GALLONS 


44.00 


# 


05/10/07 


CARYL OIL COMPANY 


COGGON, 


IA 


8.36 GALLONS 


24.99 


# 


05/10/07 


CARYL OIL COMPANY 


COGGON, 


IA 


14.52 GALLONS 


45.00 


# 


05/11/07 


CARYL OIL COMPANY 


COGGON, 


IA 


12.91 GALLONS 


40.01 


# 


05/12/07 


CARYL OIL COMPANY 


COGGON, 


IA 


15.63 GALLONS 


50.00 



49 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card 
Holder 


Transaction 
Date 


Payee 


Location 


Description per 
Re ce ipt / Invoice 


Cost 


ft 


AC / 1 zL / fl7 


C*- A DVT /~»T T rOH/TDA TVTV 
LAKiL OIL, OOlvlrAiN i 


COGGON, 


IA 


OO C PAT I Pil\TC 


71 QQ 


# 


Uo/ 14/ U / 


f~* A "DVT f~\l T AHAfDA MV 

LAKYL OIL, OOMr'AiN Y 


COGGON, 


IA 


1 A 1 PAT I nMC 


A CI 


# 


n c /1 t / fi7 
(Jo/ 1 / / U / 


/—i A "DVT T PHAJDA MV 

LAKYL OIL, L-UMrArN Y 


COGGON, 


IA 


CI PA! I 

y.Do LjALUJlNo 


30.49 


U 

ft 


nc / i7 / n7 

Uj/ 1 / / U / 


LAKlL OIL, OOlVlrAiN i 


COGGON, 


IA 


O 71 pAI I PiMC 


Q 7fl 
O. /U 


WE 


(Jo/ lo/U/ 


OO AMEK1LA 


COGGON, 


IA 


O/l O/IO PAI I pimc 


80.00 


ft 


nc / oi /n7 


C*- A DVT /~»T T PflA/TDiMV 
LAKlL OIL, OOlvlrAiN i 


COGGON, 


IA 


in ^1 pai I r\i\TQ 


An no 


U 

ft 


nc / OA / H7 
Uj/ ^"H- / U / 


p APVT (~W T PnA/TD A T\TV 
LAKIL OIL, OOlVlrAiN i 


COGGON, 


IA 


77 pai t PiMQ 
ZO. / / LjAL/L/LJIN o 


q c no 


# 


n c / on /ri7 
(Jo/ / U / 


s~y a DVT /~»TT PAMDA MV 

LAKiL OIL, LUMrAIN Y 


COGGON, 


IA 


lO 7Q PATT P1MO 


42.00 


u 

ft 


nc / OQ / f17 


LAKiL OIL, OOlVlrAiN i 


COGGON, 


IA 


10ZLQPATT Pil\TC 


a 1 n 1 


It 
ft 


nc / q 1 /n7 

UD/ o 1 / U / 


p ADVT /~*T T PflA/TDiMV 
L/lKlL OIL OOlvlrAiN i 


COGGON, 


IA 


07 HO PATT Pil\TC 


q q no 
oo.Uz 


u 

ft 


nc / q 1 /n7 

UO/ o 1 / U / 


p ADVT /~*T T PHAiTDiMV 
LAKiL OIL, OOlVlrAiN i 


COGGON, 


IA 


1 Q Ci 1 PATT Pil\TQ 


07 70 


# 


nA / n 1 /n7 
Uo/ U 1 / U / 


p ADVT /~*T T Pfll\)fDAWV 
L/lKlL OIL, 001Vlr^/\lN i 


COGGON, 


IA 


IA 1APATT H1\TC 


a. a n 1 


WE 


(JO / (J / 




CEDAR RAPIDS, IA 


Not available 


59.43 


# 


n^ / n c / n7 
Uo/ Uo / U / 


a DVT T Pr\AfDA TVTV 

LAKiL OIL LUMrAIN Y 


COGGON, 


IA 


1 Q 0*7 P A T T P1MO 


41 .68 


# 


n^ / n a /n7 
Uo/ Uo/ U / 


/~t a DVT /~»T T CWRTi A TVTV 

LAKiL OIL, LUMrAIN Y 


COGGON, 


IA 


O P\Q PATT PlMC 


O.^ / 


# 


r\ A /n7 / D7 
Uo/ U / / U / 


r~\ a DVT T PHMDA TVTV 

OAKY L OIL LUMrAIN Y 


COGGON, 


IA 


1 Q QO PATT PMC 


60.02 


# 


06/08/07 


CARYL OIL COMPANY 


COGGON, 


IA 


22.58 GALLONS 


72.01 


# 


06/09/07 


CARYL OIL COMPANY 


COGGON, 


IA 


9.68 GALLONS 


30.00 


WE 


06/14/07 


p i~\ AA/TTTTDTPA 


COGGON, 


IA 


^0.0/"^- OALLOlNo 


80.00 


WE 


06/15/07 


LAKIL LJ1L LLJiVlrV\iN 1 


COGGON, 


IA 


Not available 


An n 1 


# 


06/19/07 


PAPVT P«TT PnftiTDAMV 
LAKIL \JY\-t LLJiVlrV\iN 1 


COGGON, 


IA 


07 1 Q pAI T r^TVTC 
2. 1 .LO OAL,L,OlN o 


on n 1 
oU.U 1 


WE 


06/23/07 


PAPVT P«TT PHMTDAMV 
LAKIL LJ1L LLJiVlrV\iN 1 


COGGON, 


IA 


Not available 


7Q QQ 


WE 


06/25/07 


GO AMERICA 


COGGON, 


IA 


Not available 


60.00 


# 


06/25/07 


CARYL OIL COMPANY 


COGGON, 


IA 


2.5 GALLONS 


7.37 


# 


06/28/07 


CARYL OIL COMPANY 


COGGON, 


IA 


2.51 GALLONS 


7.35 


# 


06/29/07 


CARYL OIL COMPANY 


COGGON, 


IA 


23.9 GALLONS 


70.00 


FY 2007 Subtotal 










7,487.78 


# 


07/01/07 


CARYL OIL COMPANY 


COGGON, 


IA 


10.1 GALLONS 


29.58 


# 


07/04/07 


CARYL OIL COMPANY 


COGGON, 


IA 


13.8 GALLONS 


40.01 


# 


07/06/07 


CARYL OIL COMPANY 


COGGON, 


IA 


23.42 GALLONS 


70.00 


# 


07/10/07 


CARYL OIL COMPANY 


COGGON, 


IA 


11.71 GALLONS 


35.00 


# 


07/10/07 


CARYL OIL COMPANY 


COGGON, 


IA 


1.88 GALLONS 


5.62 



50 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Receipt/Invoice 


Cost 


# 


07/ 13/07 


CARYL OIL COMPANY 


COGGON, IA 


26.47 GALLONS 


86.00 


# 


07/ 14/07 


CARYL OIL COMPANY 


COGGON, IA 


14.18 GALLONS 


46.07 


# 


07/ 18/07 


CARYL OIL COMPANY 


COGGON, IA 


12.78 GALLONS 


39.99 


# 


07/ 19/07 


CARYL OIL COMPANY 


COGGON, IA 


8.3 GALLONS 


25.97 


# 


07/20/07 


CARYL OIL COMPANY 


COGGON, IA 


14.38 GALLONS 


45.00 


# 


07/24/07 


CARYL OIL COMPANY 


COGGON, IA 


15.02 GALLONS 


47.00 


# 


07/27/07 


CARYL OIL COMPANY 


COGGON, IA 


28.77 GALLONS 


90.02 


# 


07/29/07 


CARYL OIL COMPANY 


COGGON, IA 


11.12 GALLONS 


32.76 


# 


08/01/07 


CARYL OIL COMPANY 


COGGON, IA 


10.85 GALLONS 


32.00 


# 


08/02/07 


CARYL OIL COMPANY 


COGGON, IA 


21.7 GALLONS 


63.99 


# 


08/03/07 


CARYL OIL COMPANY 


COGGON, IA 


2.44 GALLONS 


7.20 


# 


08/04/07 


CARYL OIL COMPANY 


COGGON, IA 


13.25 GALLONS 


39.07 


# 


08/08/07 


CARYL OIL COMPANY 


COGGON, IA 


21.29 GALLONS 


60.02 


# 


08/10/07 


CARYL OIL COMPANY 


COGGON, IA 


13.89 GALLONS 


39.16 


# 


08/13/07 


CARYL OIL COMPANY 


COGGON, IA 


2.44 GALLONS 


6.88 


# 


08/ 16/07 


CARYL OIL COMPANY 


COGGON, IA 


10.8 GALLONS 


30.01 


# 


08/17/07 


CARYL OIL COMPANY 


COGGON, IA 


21.59 GALLONS 


60.00 


WE 


08/19/07 


PRONTO 


MANCHESTER, IA 


Not available 


50.00 


# 


08/20/07 


CARYL OIL COMPANY 


COGGON, IA 


1 1.88 GALLONS 


33.01 


# 


08/23/07 


CARYL OIL COMPANY 


COGGON, IA 


24.66 GALLONS 


70.01 


WE 


08/26/07 


GO AMERICA 


COGGON, IA 


26.959 GALLONS 


76.00 


# 


08/27/07 


CARYL OIL COMPANY 


COGGON, IA 


14.2 GALLONS 


40.31 


# 


08/30/07 


CARYL OIL COMPANY 


COGGON, IA 


24.66 GALLONS 


70.01 


# 


09/01/07 


CARYL OIL COMPANY 


COGGON, IA 


14.14 GALLONS 


40.99 


# 


09/04/07 


CARYL OIL COMPANY 


COGGON, IA 


23.52 GALLONS 


68.18 


# 


09/05/07 


CARYL OIL COMPANY 


COGGON, IA 


8.96 GALLONS 


25.98 


WE 


09/06/07 


CASEY'S 


CEDAR RAPIDS, IA 


27.127 GALLONS 


80.00 


# 


09/07/07 


CARYL OIL COMPANY 


COGGON, IA 


12.97 GALLONS 


37.99 


WE 


09/08/07 


PRONTO 


MANCHESTER, IA 


Credit Card Receipt 


34.58 


# 


09/10/07 


CARYL OIL COMPANY 


COGGON, IA 


15.37 GALLONS 


45.79 


# 


09/11/07 


CARYL OIL COMPANY 


COGGON, IA 


1.96 GALLONS 


5.84 


# 


09/12/07 


CARYL OIL COMPANY 


COGGON, IA 


28.53 GALLONS 


84.99 


# 


09/13/07 


CARYL OIL COMPANY 


COGGON, IA 


20.99 GALLONS 


60.01 



51 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Re ce ipt / Invoice 


Cost 


# 


09/18/07 


CARYL OIL COMPANY 


COGGON, I A 


25.36 GALLONS 


72.50 


WE 


09/ 19/07 


CASEY'S 


CEDAR RAPIDS, IA 


17.613 GALLONS 


50.00 


# 


09/ 19/07 


CARYL OIL COMPANY 


COGGON, IA 


3.57 GALLONS 


9.99 


WE 


09/23/07 


PRONTO 


MANCHESTER, IA 


Credit Card Receipt 


40.00 


WE 


09/26/07 


LYON'S SERVICE 


CASCADE, IA 


27.855 GALLONS 


78.00 


# 


09/28/07 


CARYL OIL COMPANY 


COGGON, IA 


26.08 GALLONS 


73.00 


# 


09/30/07 


CARYL OIL COMPANY 


COGGON, IA 


18.96 GALLONS 


50.80 


# 


10/01/07 


CARYL OIL COMPANY 


COGGON, IA 


13.07 GALLONS 


35.01 


WE 


10/08/07 


PRONTO 


MANCHESTER, IA 


Credit Card Receipt 


30.00 


# 


10/09/07 


CARYL OIL COMPANY 


COGGON, IA 


42.55 GALLONS 


1 13.99 


# 


10/09/07 


CARYL OIL COMPANY 


COGGON, IA 


1.72 GALLONS 


4.61 


# 


10/ 1 1/07 


CARYL OIL COMPANY 


COGGON, I A 


27.99 GALLONS 


74.99 


# 


10/15/07 


CARYL OIL COMPANY 


COGGON, IA 


29.86 GALLONS 


79.99 


WE 


10/20/07 


PRONTO 


MANCHESTER, I A 


Credit Card Receipt 


70.00 


# 


10/20/07 


CARYL OIL COMPANY 


COGGON, IA 


16.89 GALLONS 


46.43 


# 


10/24/07 


CARYL OIL COMPANY 


COGGON, IA 


28.37 GALLONS 


77.99 


# 


10/29/07 


CARYL OIL COMPANY 


COGGON, IA 


16.5 GALLONS 


46.02 


# 


10/30/07 


CARYL OIL COMPANY 


COGGON, IA 


7. 17 GALLONS 


20.00 


# 


10/30/07 


CARYL OIL COMPANY 


COGGON, IA 


17.93 GALLONS 


50.01 


WE 


1 1/01/07 


SPEEDE SHOP 


WINTHROP, IA 


Not available 


60.00 


# 


1 1/01/07 


CARYL OIL COMPANY 


COGGON, IA 


Not available 


1,293.59 A 


WE 


11/06/07 


CASEY'S 


CEDAR RAPIDS, IA 


16.901 GALLONS 


50.01 


WE 


11/12/07 


PRONTO 


MANCHESTER, IA 


Credit Card Receipt 


35.00 


WE 


11/15/07 


AMOCO OIL 


MANCHESTER, IA 


Not available 


40.02 


WE 


11/28/07 


MAC'S MINI MART 


HOPKINTON, IA 


Not available 


40.00 


WE 


12/01/07 


PRONTO 


MANCHESTER, IA 


Credit Card Receipt 


80.00 


# 


12/03/07 


CARYL OIL COMPANY 


COGGON, IA 


13.61 GALLONS 


40.00 


# 


12/06/07 


CARYL OIL COMPANY 


COGGON, IA 


22.12 GALLONS 


65.01 


# 


12/06/07 


CARYL OIL COMPANY 


COGGON, IA 


30.78 GALLONS 


90.46 


WE 


12/10/07 


GO AMERICA 


COGGON, IA 


22.150 GALLONS 


62.00 


# 


12/13/07 


CARYL OIL COMPANY 


COGGON, IA 


25.01 GALLONS 


70.00 


# 


12/13/07 


CARYL OIL COMPANY 


COGGON, IA 


4.82 GALLONS 


13.49 


WE 


12/14/07 


CASEY'S 


MANCHESTER, IA 


20.701 GALLONS 


60.01 



52 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Receipt/Invoice 


Cost 


# 


12/15/07 


CARYL OIL COMPANY 


COGGON, IA 


16.44 GALLONS 


46.02 


# 


12/18/07 


CARYL OIL COMPANY 


COGGON, IA 


28.59 GALLONS 


80.02 


# 


12/19/07 


CARYL OIL COMPANY 


COGGON, IA 


4.47 GALLONS 


15.19 


# 


12/19/07 


CARYL OIL COMPANY 


COGGON, IA 


21.8 GALLONS 


61.02 


# 


12/20/07 


CARYL OIL COMPANY 


COGGON, IA 


14.65 GALLONS 


41.01 


# 


12/21/07 


CARYL OIL COMPANY 


COGGON, IA 


22.38 GALLONS 


63.98 


# 


12/22/07 


CARYL OIL COMPANY 


COGGON, IA 


13.01 GALLONS 


37.20 


# 


12/24/07 


CARYL OIL COMPANY 


COGGON, IA 


3.52 GALLONS 


1 1.96 


# 


12/25/07 


CARYL OIL COMPANY 


COGGON, IA 


13.33 GALLONS 


38.11 


# 


12/27/07 


CARYL OIL COMPANY 


COGGON, IA 


26.23 GALLONS 


74.99 


WE 


12/28/07 


CASEY'S 


MANCHESTER, IA 


Not available 


52.01 


# 


12/28/07 


CARYL OIL COMPANY 


COGGON, IA 


1.69 GALLONS 


4.83 


# 


12/29/07 


CARYL OIL COMPANY 


COGGON, IA 


14.25 GALLONS 


40.74 


# 


12/31/07 


CARYL OIL COMPANY 


COGGON, IA 


26.23 GALLONS 


74.99 


# 


01/04/08 


CARYL OIL COMPANY 


COGGON, IA 


26.76 GALLONS 


79.99 


# 


01/07/08 


CARYL OIL COMPANY 


COGGON, IA 


25.09 GALLONS 


74.99 


# 


01/09/08 


CARYL OIL COMPANY 


COGGON, IA 


23.42 GALLONS 


70.00 


# 


01/09/08 


CARYL OIL COMPANY 


COGGON, IA 


18.4 GALLONS 


55.00 


WE 


01/11/08 


PRONTO 


MANCHESTER, IA 


Not available 


40.00 


# 


01/11/08 


CARYL OIL COMPANY 


COGGON, 


IA 


13.39 GALLONS 


40.02 


# 


01/12/08 


CARYL OIL COMPANY 


COGGON, 


IA 


16.73 GALLONS 


50.01 


# 


01/14/08 


CARYL OIL COMPANY 


COGGON, 


IA 


21.75 GALLONS 


65.01 


# 


01/16/08 


CARYL OIL COMPANY 


COGGON, 


IA 


22.08 GALLONS 


66.00 


# 


01/18/08 


CARYL OIL COMPANY 


COGGON, 


IA 


20.07 GALLONS 


59.99 


# 


01/19/08 


CARYL OIL COMPANY 


COGGON, 


IA 


13.88 GALLONS 


41.49 


# 


01/21/08 


CARYL OIL COMPANY 


COGGON, 


IA 


16.73 GALLONS 


50.01 


# 


01/22/08 


CARYL OIL COMPANY 


COGGON, 


IA 


20.07 GALLONS 


59.99 


WE 


01/23/08 


GO AMERICA 


COGGON, 


IA 


23.272 GALLONS 


67.00 


# 


01/24/08 


CARYL OIL COMPANY 


COGGON, 


IA 


23.65 GALLONS 


70.69 


# 


01/26/08 


CARYL OIL COMPANY 


COGGON, 


IA 


20.83 GALLONS 


59.97 


# 


01/29/08 


CARYL OIL COMPANY 


COGGON, 


IA 


13.89 GALLONS 


39.99 


# 


01/31/08 


CARYL OIL COMPANY 


COGGON, 


IA 


24.3 GALLONS 


69.95 


# 


02/01/08 


CARYL OIL COMPANY 


COGGON, 


IA 


10.42 GALLONS 


30.00 



53 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Re ce ipt / Invoice 


Cost 


# 


02/03/08 


CARYL OIL COMPANY 


COGGON 


IA 


19.73 GALLONS 


56.80 


# 


02/05/08 


CARYL OIL COMPANY 


COGGON 


IA 


12.84 GALLONS 


37.99 


# 


02/06/08 


CARYL OIL COMPANY 


COGGON 


IA 


7.57 GALLONS 


22.40 


# 


02/06/08 


CARYL OIL COMPANY 


COGGON 


IA 


5.4 GALLONS 


15.98 


# 


02/07/08 


CARYL OIL COMPANY 


COGGON 


IA 


20.28 GALLONS 


60.01 


# 


02/ 10/08 


CARYL OIL COMPANY 


COGGON 


IA 


16.91 GALLONS 


50.04 


# 


02/11/08 


CARYL OIL COMPANY 


COGGON 


IA 


15.2 GALLONS 


44.98 


# 


02/ 13/08 


CARYL OIL COMPANY 


COGGON 


IA 


16.9 GALLONS 


50.01 


# 


02/ 14/08 


CARYL OIL COMPANY 


COGGON 


IA 


23.66 GALLONS 


70.01 


WE 


02/16/08 


GO AMERICA 


COGGON 


IA 


23.818 GALLONS 


70.00 


# 


02/ 19/08 


CARYL OIL COMPANY 


COGGON 


IA 


15.2 GALLONS 


44.98 


WE 


02/20/08 


GO AMERICA 


COGGON 


IA 


13.383 GALLONS 


40.00 


WE 


02/23/08 


GO AMERICA 


COGGON 


IA 


Not available 


65.00 


# 


02/23/08 


CARYL OIL COMPANY 


COGGON 


IA 


18.54 GALLONS 


56.53 


# 


02/27/08 


CARYL OIL COMPANY 


COGGON 


IA 


21.32 GALLONS 


65.00 


# 


02/29/08 


CARYL OIL COMPANY 


COGGON 


IA 


23.81 GALLONS 


74.97 


# 


03/05/08 


CARYL OIL COMPANY 


COGGON 


IA 


9.52 GALLONS 


29.98 


WE 


03/06/08 


GO AMERICA 


COGGON 


IA 


21.745 GALLONS 


65.00 


# 


03/09/08 


CARYL OIL COMPANY 


COGGON 


IA 


17.38 GALLONS 


52.99 


# 


03/ 12/08 


CARYL OIL COMPANY 


COGGON 


IA 


20.98 GALLONS 


65.02 


# 


03/ 13/08 


CARYL OIL COMPANY 


COGGON 


IA 


20.98 GALLONS 


65.02 


WE 


03/16/08 


KUM & GO 


MARION, 


IA 


Not available 


60.00 


# 


03/17/08 


CARYL OIL COMPANY 


COGGON 


IA 


18.61 GALLONS 


58.98 


# 


03/19/08 


CARYL OIL COMPANY 


COGGON 


IA 


23.67 GALLONS 


75.01 


# 


03/21/08 


CARYL OIL COMPANY 


COGGON 


IA 


21.41 GALLONS 


65.49 


# 


03/25/08 


CARYL OIL COMPANY 


COGGON 


IA 


22.23 GALLONS 


70.00 


# 


03/28/08 


CARYL OIL COMPANY 


COGGON 


IA 


23.44 GALLONS 


74.98 


# 


03/31/08 


CARYL OIL COMPANY 


COGGON 


IA 


15.63 GALLONS 


50.00 


# 


04/01/08 


CARYL OIL COMPANY 


COGGON 


IA 


Not available 


676.62 A 


WE 


04/14/08 


GO AMERICA 


COGGON 


IA 


Not available 


70.01 


WE 


04/19/08 


GO AMERICA 


COGGON 


IA 


Not available 


61.00 


WE 


04/26/08 


KUM & GO 


MARION, IA 


20.593 GALLONS 


70.00 


# 


05/01/08 


CARYL OIL COMPANY 


COGGON, IA 


20.36 GALLONS 


70.02 



54 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card 
Holder 


Transaction 
Date 


Payee 


Location 


Description per 
Receipt/Invoice 


Cost 


# 


05/01 /08 


LAKYL OIL COMPANY 


COGGON, 


IA 


T rr C\C\ z" 1 A T T /~iAT O 

15.99 CrALLONb 


54.99 


# 


05/02/08 


CARYL OIL COMPANY 


COGGON, 


IA 


T A r r /~~* ATT /~\~K1 

14.55 GALLONS 


50.04 


# 


05/06/08 


CARYL OIL COMPANY 


COGGON, 


IA 


T A O A /~~* ATT /~\~K1 C> 

14.34 GALLONS 


50.03 


# 


05/09/08 


CARYL OIL COMPANY 


COGGON, 


IA 


T A O O ATT /~\~K1 

14.33 GALLONS 


50.00 


WE 


/to. i r\o 

05/ 12/08 


GO AMERICA 


COGGON, 


IA 


1 nn/- /""*ATT /~iAT O 

1 /.226 GALLONS 


62.00 


# 


05/14/08 


CARYL OIL COMPANY 


COGGON, 


IA 


13.9 GALLONS 


50.03 


# 


05/ 19/08 


CARYL OIL COMPANY 


COGGON, 


IA 


T O ^ /~~* ATT AATO 

13.7 GALLONS 


49.99 


# 


05/20/08 


a T" IT 7"T S~\T T /~\"A A" 1~T A TVT"\7 r 

CARYL OIL COMPANY 


COGGON, 


IA 


2.19 GALLONS 


7.99 


# 


/-\ r - / Oj Oj / f\ o 

05/22/08 


CARYL OIL COMPANY 


COGGON, 


IA 


TO r-r -| y-\ ATT /~\~K1 

13.71 GALLONS 


50.03 


# 


05/27/08 


CARYL OIL COMPANY 


COGGON, 


IA 


TO O 1 /~~* ATT /~\~K1 

13.31 GALLONS 


50.03 


# 


05/28/08 


CARYL OIL COMPANY 


COGGON, 


IA 


TOO /~» ATT rvATC 1 

13.3 GALLONS 


49.99 


# 


/~\ ( — / O /™\ / iO O 

05/30/08 


/-^ A T~1T 7"T /~\ T T /~\"a A" I~l A IVT^./ - 

CARYL OIL COMPANY 


COGGON, 


IA 


TO iO T /~~* ATT /~\~K1 r> 

13.27 GALLONS 


50.01 


WE 


06/03/08 


GO AMERICA 


COGGON, 


IA 


Not available 


60.00 


# 


06/04/08 


CARYL OIL COMPANY 


COGGON, 


IA 


TO C O /~~* ATT /~\~K1 r> 

13.53 GALLONS 


50.99 


# 


06/04/08 


CARYL OIL COMPANY 


COGGON, 


IA 


i~i O O z" 1 A T T /~\ AT O 

2.83 GALLONS 


10.67 


# 


06/06/08 


CARYL OIL COMPANY 


COGGON, 


IA 


7.96 GALLONS 


30.00 


# 


1)6/ (J / / L)8 


CARYL OIL COMPANY 


COGGON, 


IA 


T/1 l~\ fZ /"1ATT /~iAT O 

14. (J6 GALLONS 


52.99 


# 


06/09/08 


CARYL OIL COMPANY 


COGGON, 


IA 


7.96 GALLONS 


30.00 


WE 


r\/~~ / 1 O 1 1~\ o 

06/ 12/08 


GO AMERICA 


COGGON, 


IA 


Wot available 


100.00 


# 


06/13/08 


CARYL OIL COMPANY 


COGGON, 


IA 


19.33 GALLONS 


74.98 


# 


06/17/08 


CARYL OIL COMPANY 


COGGON, 


IA 


12.9 GALLONS 


50.04 


# 


06/17/08 


CARYL OIL COMPANY 


COGGON, 


IA 


T O ATT /^TVTO 

1 .8 GALLONS 


6.98 


# 


06/17/08 


CARYL OIL COMPANY 


COGGON, 


IA 


5.16 GALLONS 


20.02 


# 


06/19/08 


CARYL OIL COMPANY 


COGGON, 


IA 


18.04 GALLONS 


69.98 


WE 


06/20/08 


GO AMERICA 


COGGON, 


IA 


Not available 


35.00 


# 


06/25/08 


CARYL OIL COMPANY 


COGGON, 


IA 


15.48 GALLONS 


60.05 


WE 


06/26/08 


GO AMERICA 


COGGON, 


IA 


20.787 GALLONS 


80.00 


# 


06/28/08 


CARYL OIL COMPANY 


COGGON, 


IA 


6.45 GALLONS 


25.02 


# 


06/30/08 


CARYL OIL COMPANY 


COGGON, 


IA 


6.44 GALLONS 


24.98 


FY 2008 Subtotal 










10,371.78 


# 


07/03/08 


CARYL OIL COMPANY 


COGGON, 


IA 


6.45 GALLONS 


25.02 


# 


07/03/08 


CARYL OIL COMPANY 


COGGON, 


IA 


7.73 GALLONS 


29.98 



55 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Re ce ipt / Invoice 


Cost 


# 


07/06/08 


CARYL OIL COMPANY 


COGGON, 


IA 


15.59 GALLONS 


60.47 


WE 


07/07/08 


GO AMERICA 


COGGON, 


IA 


Not available 


70.00 


# 


07/09/08 


CARYL OIL COMPANY 


COGGON, 


IA 


9.02 GALLONS 


34.99 


# 


07/10/08 


CARYL OIL COMPANY 


COGGON, 


IA 


9.31 GALLONS 


42.82 


# 


07/10/08 


CARYL OIL COMPANY 


COGGON, 


IA 


18.04 GALLONS 


69.98 


# 


07/ 14/08 


CARYL OIL COMPANY 


COGGON, 


IA 


15.47 GALLONS 


60.01 


# 


07/15/08 


CARYL OIL COMPANY 


COGGON, 


IA 


29.09 GALLONS 


1 12.84 


WE 


07/ 16/08 


GO AMERICA 


COGGON, 


IA 


8.977 GALLONS 


35.00 


# 


07/ 17/08 


CARYL OIL COMPANY 


COGGON, 


IA 


15.47 GALLONS 


60.01 


WE 


07/ 18/08 


GO AMERICA 


COGGON, 


IA 


10.367 GALLONS 


40.01 


# 


07/20/08 


CARYL OIL COMPANY 


COGGON, 


IA 


10.31 GALLONS 


39.99 


# 


07/22/08 


CARYL OIL COMPANY 


COGGON, 


IA 


1.19 GALLONS 


4.62 


# 


07/22/08 


CARYL OIL COMPANY 


COGGON, 


IA 


4.91 GALLONS 


19.05 


WE 


07/24/08 


GO AMERICA 


COGGON, 


IA 


34.220 GALLONS 


130.00 


# 


07/24/08 


CARYL OIL COMPANY 


COGGON, 


IA 


16.77 GALLONS 


65.05 


# 


07/25/08 


CARYL OIL COMPANY 


COGGON, 


IA 


3.47 GALLONS 


13.46 


# 


07/25/08 


CARYL OIL COMPANY 


COGGON, 


IA 


10.31 GALLONS 


39.99 


# 


07/27/08 


CARYL OIL COMPANY 


COGGON, 


IA 


10.31 GALLONS 


39.99 


# 


07/30/08 


CARYL OIL COMPANY 


COGGON, 


IA 


18.78 GALLONS 


70.03 


# 


08/01/08 


CARYL OIL COMPANY 


COGGON, 


IA 


10.72 GALLONS 


39.97 


# 


08/02/08 


CARYL OIL COMPANY 


COGGON, 


IA 


10.73 GALLONS 


40.01 


WE 


08/04/08 


GO AMERICA 


COGGON, 


IA 


11.179 GALLONS 


40.00 


WE 


08/07/08 


GO AMERICA 


COGGON, 


IA 


18.926 GALLONS 


70.00 


# 


08/07/08 


CARYL OIL COMPANY 


COGGON, 


IA 


13.41 GALLONS 


50.01 


# 


08/08/08 


CARYL OIL COMPANY 


COGGON, 


IA 


13.71 GALLONS 


51.12 


# 


08/09/08 


CARYL OIL COMPANY 


COGGON, 


IA 


10.73 GALLONS 


40.01 


# 


08/11/08 


CARYL OIL COMPANY 


COGGON, 


IA 


1.91 GALLONS 


6.99 


# 


08/12/08 


CARYL OIL COMPANY 


COGGON, 


IA 


8.2 GALLONS 


30.00 


WE 


08/13/08 


GO AMERICA 


COGGON, 


IA 


10.932 GALLONS 


40.00 


WE 


08/16/08 


GO AMERICA 


COGGON, 


IA 


Not available 


40.00 


# 


08/16/08 


CARYL OIL COMPANY 


COGGON, 


IA 


18.64 GALLONS 


68.02 


WE 


08/18/08 


GO AMERICA 


COGGON, 


IA 


16.764 GALLONS 


60.00 


WE 


08/20/08 


GO AMERICA 


COGGON, 


IA 


Not available 


40.00 



56 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Receipt/Invoice 


Cost 


# 


08/20/08 


CARYL OIL COMPANY 


COGGON 


IA 


15.39 GALLONS 


55.08 


# 


08/22/08 


CARYL OIL COMPANY 


COGGON 


IA 


15.5 GALLONS 


55.47 


# 


08/23/08 


CARYL OIL COMPANY 


COGGON 


IA 


6.99 GALLONS 


25.02 


WE 


08/25/08 


GO AMERICA 


COGGON 


IA 


Not available 


35.00 


# 


08/26/08 


CARYL OIL COMPANY 


COGGON 


IA 


5.07 GALLONS 


18.15 


# 


08/26/08 


CARYL OIL COMPANY 


COGGON 


IA 


19.78 GALLONS 


70.00 


WE 


08/27/08 


GO AMERICA 


COGGON 


IA 


8.479 GALLONS 


30.01 


# 


08/27/08 


CARYL OIL COMPANY 


COGGON 


IA 


3.21 GALLONS 


11.81 


# 


08/27/08 


CARYL OIL COMPANY 


COGGON 


IA 


24.01 GALLONS 


84.98 


# 


08/29/08 


CARYL OIL COMPANY 


COGGON 


IA 


15.54 GALLONS 


55.00 


WE 


08/31/08 


GO AMERICA 


COGGON 


IA 


8.382 GALLONS 


30.00 


# 


09/05/08 


CARYL OIL COMPANY 


COGGON 


IA 


16.77 GALLONS 


60.02 


# 


09/08/08 


CARYL OIL COMPANY 


COGGON 


IA 


8.38 GALLONS 


29.99 


WE 


09/10/08 


BP OIL 


MARION, 


IA 


Not available 


50.00 


# 


09/10/08 


CARYL OIL COMPANY 


COGGON 


IA 


15.23 GALLONS 


54.51 


# 


09/12/08 


CARYL OIL COMPANY 


COGGON 


IA 


11.17 GALLONS 


39.98 


WE 


09/13/08 


GO AMERICA 


COGGON 


IA 


Not available 


40.01 


# 


09/16/08 


CARYL OIL COMPANY 


COGGON 


IA 


2.17 GALLONS 


8.03 


WE 


09/18/08 


GO AMERICA 


COGGON 


IA 


1 1.392 GALLONS 


41.00 


WE 


09/22/08 


GO AMERICA 


COGGON 


IA 


20.005 GALLONS 


70.00 


# 


09/19/08 


CARYL OIL COMPANY 


COGGON 


IA 


10.95 GALLONS 


39.96 


# 


09/21/08 


CARYL OIL COMPANY 


COGGON 


IA 


8.49 GALLONS 


30.98 


# 


09/23/08 


CARYL OIL COMPANY 


COGGON 


IA 


16 GALLONS 


55.98 


WE 


09/25/08 


GO AMERICA 


COGGON 


IA 


Not available 


40.00 


WE 


09/26/08 


CARYL OIL COMPANY 


COGGON 


IA 


Not available 


29.98 


# 


09/29/08 


CARYL OIL COMPANY 


COGGON 


IA 


42.66 GALLONS 


145.00 


WE 


09/30/08 


GO AMERICA 


COGGON 


IA 


8.958 GALLONS 


30.00 


# 


10/03/08 


CARYL OIL COMPANY 


COGGON 


IA 


14.3 GALLONS 


50.04 


WE 


10/06/08 


GO AMERICA 


COGGON 


IA 


Not available 


50.00 


# 


10/07/08 


CARYL OIL COMPANY 


COGGON 


IA 


18.2 GALLONS 


60.04 


WE 


10/08/08 


GO AMERICA 


COGGON 


IA 


18.032 GALLONS 


53.00 


# 


10/10/08 


CARYL OIL COMPANY 


COGGON 


IA 


11.71 GALLONS 


35.00 


# 


10/12/08 


CARYL OIL COMPANY 


COGGON 


IA 


10.04 GALLONS 


30.01 



57 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Re ce ipt / Invoice 


Cost 


# 


10/14/08 


CARYL OIL COMPANY 


COGGON, 


IA 


19.3 GALLONS 


54.02 


WE 


10/ 17/08 


GO AMERICA 


COGGON, 


IA 


18.594 GALLONS 


50.00 


# 


10/17/08 


CARYL OIL COMPANY 


COGGON, 


IA 


14.29 GALLONS 


40.00 


WE 


10/ 18/08 


GO AMERICA 


COGGON, 


IA 


11.327 GALLONS 


30.01 


# 


10/18/08 


CARYL OIL COMPANY 


COGGON, 


IA 


8.93 GALLONS 


25.00 


# 


10/22/08 


CARYL OIL COMPANY 


COGGON, 


IA 


14.82 GALLONS 


40.00 


# 


10/23/08 


CARYL OIL COMPANY 


COGGON, 


IA 


11.13 GALLONS 


30.04 


WE 


10/28/08 


GO AMERICA 


COGGON, 


IA 


Not available 


30.00 


# 


10/28/08 


CARYL OIL COMPANY 


COGGON, 


IA 


22.23 GALLONS 


60.00 


WE 


10/29/08 


GO AMERICA 


COGGON, 


IA 


Not available 


38.25 


WE 


10/31/08 


GO AMERICA 


COGGON, 


IA 


Not available 


22.00 


WE 


11/01/08 


GO AMERICA 


COGGON, 


IA 


16.198 GALLONS 


34.00 


# 


1 1/05/08 


CARYL OIL COMPANY 


COGGON, 


IA 


24.78 GALLONS 


50.03 


# 


1 1/05/08 


CARYL OIL COMPANY 


COGGON, 


IA 


14.87 GALLONS 


30.01 


WE 


1 1/07/08 


GO AMERICA 


COGGON, 


IA 


Not available 


25.00 


WE 


1 1/ 1 1/08 


GO AMERICA 


COGGON, 


IA 


Not available 


25.00 


WE 


1 1/ 1 1/08 


GO AMERICA 


COGGON, 


IA 


Not available 


20.00 


WE 


1 1/ 1 1/08 


GO AMERICA 


COGGON, 


IA 


Not available 


36.00 


WE 


11/ 14/08 


GO AMERICA 


COGGON, 


IA 


15.472 GALLONS 


30.00 


WE 


1 1/ 18/08 


GO AMERICA 


COGGON, 


IA 


Not available 


50.00 


WE 


11/20/08 


GO AMERICA 


COGGON, 


IA 


Not available 


26.00 


WE 


11/25/08 


MURPHY 7287 AT WALMRT 


MARION, IA 


Not available 


25.00 


WE 


11/29/08 


GO AMERICA 


COGGON, IA 


Not available 


25.00 


WE 


12/01/08 


CASEY'S 


CEDAR RAPIDS, IA 


Not available 


35.00 


WE 


12/04/08 


GO AMERICA 


COGGON, I A 


Not available 


29.32 


WE 


12/05/08 


GO AMERICA 


COGGON, IA 


Not available 


53.00 


WE 


12/08/08 


GO AMERICA 


COGGON, IA 


Not available 


40.00 


WE 


12/09/08 


GO AMERICA 


COGGON, IA 


Not available 


20.00 


WE 


12/12/08 


MAC'S MINI MART 


HOPKINTON, IA 


Not available 


16.86 


WE 


12/16/08 


GO AMERICA 


COGGON, IA 


Not available 


49.00 


WE 


12/17/08 


GO AMERICA 


COGGON, IA 


Not available 


17.00 


WE 


12/24/08 


CASEY'S 


CEDAR RAPIDS, IA 


Not available 


13.60 


WE 


12/24/08 


GO AMERICA 


COGGON, IA 


Not available 


22.00 



58 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Receipt/Invoice 


Cost 


WE 


12/27/08 


GO AMERICA 


COGGON, IA 


Not available 


26.09 


WE 


12/31/08 


GO AMERICA 


COGGON, IA 


Not available 


20.00 


WE 


01/03/09 


GO AMERICA 


COGGON, IA 


Not available 


17.00 


WE 


01/05/09 


GO AMERICA 


COGGON, IA 


Not available 


24.00 


WE 


01/06/09 


GO AMERICA 


COGGON, IA 


Not available 


30.00 


WE 


01/07/09 


GO AMERICA 


COGGON, IA 


Not available 


12.00 


WE 


01/07/09 


GO AMERICA 


COGGON, IA 


Not available 


50.00 


WE 


01/09/09 


GO AMERICA 


COGGON, IA 


Not available 


12.00 


WE 


01/16/09 


GO AMERICA 


COGGON, IA 


Not available 


86.88 


WE 


01/28/09 


GO AMERICA 


COGGON, IA 


Not available 


21.84 


WE 


02/03/09 


GO AMERICA 


COGGON, IA 


Not available 


55.00 


WE 


02/06/09 


GO AMERICA 


COGGON, IA 


Not available 


20.00 


WE 


02/09/09 


CASEY'S 


MANCHESTER, IA 


Not available 


28.01 


WE 


02/10/09 


GO AMERICA 


COGGON, IA 


Not available 


42.00 


WE 


02/12/09 


GO AMERICA 


COGGON, IA 


Not available 


40.50 


WE 


02/13/09 


GO AMERICA 


COGGON, IA 


Not available 


25.00 


WE 


02/16/09 


GO AMERICA 


COGGON, IA 


Not available 


26.66 


WE 


03/03/09 


GO AMERICA 


COGGON, IA 


Not available 


36.00 


WE 


03/05/09 


GO AMERICA 


COGGON, IA 


Not available 


30.00 


WE 


03/ 16/09 


GO AMERICA 


COGGON, IA 


Not available 


55.00 


WE 


03/ 16/09 


GO AMERICA 


COGGON, IA 


Not available 


26.00 


WE 


03/16/09 


GO AMERICA 


COGGON, IA 


Not available 


25.00 


WE 


03/17/09 


GO AMERICA 


COGGON, IA 


Not available 


31.50 


WE 


03/20/09 


GO AMERICA 


COGGON, IA 


Not available 


21.30 


WE 


03/23/09 


CASEY'S 


HIAWATHA, IA 


Not available 


20.01 


WE 


03/24/09 


GO AMERICA 


COGGON, IA 


Not available 


25.00 


WE 


03/25/09 


GO AMERICA 


COGGON, IA 


Not available 


22.00 


WE 


03/26/09 


PRAIRIE GAS 


NEWTON, IA 


Not available 


24.00 


WE 


03/26/09 


CASEY'S 


CEDAR RAPIDS, IA 


Not available 


25.00 


WE 


03/31/09 


GO AMERICA 


COGGON, IA 


Not available 


10.00 


WE 


03/31/09 


GO AMERICA 


COGGON, IA 


Not available 


35.00 


WE 


04/06/09 


GO AMERICA 


COGGON, IA 


Not available 


30.00 


WE 


04/14/09 


GO AMERICA 


COGGON, IA 


Not available 


35.00 



59 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Re ce ipt / Invoice 


Cost 


# 


10/14/08 


CARYL OIL COMPANY 


COGGON, 


IA 


19.3 GALLONS 


54.02 


WE 


10/ 17/08 


GO AMERICA 


COGGON, 


IA 


18.594 GALLONS 


50.00 


# 


10/17/08 


CARYL OIL COMPANY 


COGGON, 


IA 


14.29 GALLONS 


40.00 


WE 


10/ 18/08 


GO AMERICA 


COGGON, 


IA 


11.327 GALLONS 


30.01 


# 


10/18/08 


CARYL OIL COMPANY 


COGGON, 


IA 


8.93 GALLONS 


25.00 


# 


10/22/08 


CARYL OIL COMPANY 


COGGON, 


IA 


14.82 GALLONS 


40.00 


# 


10/23/08 


CARYL OIL COMPANY 


COGGON, 


IA 


11.13 GALLONS 


30.04 


WE 


10/28/08 


GO AMERICA 


COGGON, 


IA 


Not available 


30.00 


# 


10/28/08 


CARYL OIL COMPANY 


COGGON, 


IA 


22.23 GALLONS 


60.00 


WE 


10/29/08 


GO AMERICA 


COGGON, 


IA 


Not available 


38.25 


WE 


10/31/08 


GO AMERICA 


COGGON, 


IA 


Not available 


22.00 


WE 


11/01/08 


GO AMERICA 


COGGON, 


IA 


16.198 GALLONS 


34.00 


# 


1 1/05/08 


CARYL OIL COMPANY 


COGGON, 


IA 


24.78 GALLONS 


50.03 


# 


1 1/05/08 


CARYL OIL COMPANY 


COGGON, 


IA 


14.87 GALLONS 


30.01 


WE 


1 1/07/08 


GO AMERICA 


COGGON, 


IA 


Not available 


25.00 


WE 


1 1/ 1 1/08 


GO AMERICA 


COGGON, 


IA 


Not available 


25.00 


WE 


1 1/ 1 1/08 


GO AMERICA 


COGGON, 


IA 


Not available 


20.00 


WE 


1 1/ 1 1/08 


GO AMERICA 


COGGON, 


IA 


Not available 


36.00 


WE 


11/ 14/08 


GO AMERICA 


COGGON, 


IA 


15.472 GALLONS 


30.00 


WE 


1 1/ 18/08 


GO AMERICA 


COGGON, 


IA 


Not available 


50.00 


WE 


11/20/08 


GO AMERICA 


COGGON, 


IA 


Not available 


26.00 


WE 


11/25/08 


MURPHY 7287 AT WALMRT 


MARION, IA 


Not available 


25.00 


WE 


11/29/08 


GO AMERICA 


COGGON, IA 


Not available 


25.00 


WE 


12/01/08 


CASEY'S 


CEDAR RAPIDS, IA 


Not available 


35.00 


WE 


12/04/08 


GO AMERICA 


COGGON, I A 


Not available 


29.32 


WE 


12/05/08 


GO AMERICA 


COGGON, IA 


Not available 


53.00 


WE 


12/08/08 


GO AMERICA 


COGGON, IA 


Not available 


40.00 


WE 


12/09/08 


GO AMERICA 


COGGON, IA 


Not available 


20.00 


WE 


12/12/08 


MAC'S MINI MART 


HOPKINTON, IA 


Not available 


16.86 


WE 


12/16/08 


GO AMERICA 


COGGON, IA 


Not available 


49.00 


WE 


12/17/08 


GO AMERICA 


COGGON, IA 


Not available 


17.00 


WE 


12/24/08 


CASEY'S 


CEDAR RAPIDS, IA 


Not available 


13.60 


WE 


12/24/08 


GO AMERICA 


COGGON, IA 


Not available 


22.00 



60 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Receipt/Invoice 


Cost 


WE 


06/22/09 


GO AMERICA 


COGGON, I A 


Not available 


11.98 


WE 


06/26/09 


GO AMERICA 


COGGON, IA 


Not available 


23.00 


WE 


06/26/09 


CASEY'S 


CEDAR RAPIDS, IA 


Not available 


35.50 


WE 


06/27/09 


GO AMERICA 


COGGON, IA 


Not available 


46.01 


WE 


06/30/09 


GO AMERICA 


COGGON, IA 


Not available 


30.00 


WE 


06/30/09 


GO AMERICA 


COGGON, IA 


Not available 


50.00 



FY 2009 Subtotal 6,551.49 



WE 


07/01/09 


GO AMERICA 


COGGON, IA 


Not available 


29.00 


WE 


07/03/09 


GO AMERICA 


COGGON, IA 


Not available 


10.01 


WE 


07/07/09 


GO AMERICA 


COGGON IA 


19.767 GALLONS 


49.00 


WE 


07/08/09 


GO AMERICA 


COGGON, IA 


20.168 GALLONS 


50.00 


WE 


n7 /no /no 

u / / uy / uy 


KUAJJ KAlNtjliK ff loU 


PCT1AD D A DTr\C TA 

ChJJAK KAPlDo, IA 


Not available 


3 1 .00 


WE 


07/10/09 


GO AMERICA 


COGGON, IA 


Not available 


12.00 


WE 


07/17/09 


R & R ONE STOP 


CENTRAL CITY, IA 


Not available 


30.00 


WE 


07/20/09 


GO AMERICA 


COGGON, IA 


Not available 


60.00 


WE 


07/22/09 


GO AMERICA 


COGGON, IA 


Not available 


7.26 


WE 


07/22/09 


GO AMERICA 


COGGON, IA 


Not available 


35.00 


WE 


07/23/09 


CASEY'S 


CEDAR RAPIDS, IA 


15.511 GALLONS 


40.00 


WE 


07/24/09 


GO AMERICA 


COGGON, IA 


Not available 


37.87 


WE 


07/26/09 


GO AMERICA 


COGGON, IA 


Not available 


20.00 


WE 


07/29/09 


GO AMERICA 


COGGON, IA 


8.202 GALLONS 


20.00 


WE 


07/30/09 


GO AMERICA 


COGGON, IA 


11.674 GALLONS 


28.01 


WE 


08/02/09 


GO AMERICA 


COGGON, IA 


Not available 


49.00 


WE 


08/03/09 


GO AMERICA 


COGGON, I A 


Not available 


37.91 


WE 


08/06/09 


GO AMERICA 


COGGON, I A 


Not available 


27.00 


WE 


08/07/09 


GO AMERICA 


COGGON, IA 


Not available 


22.00 


WE 


08/08/09 


GO AMERICA 


COGGON, IA 


Not available 


30.00 


WE 


08/10/09 


GO AMERICA 


COGGON, IA 


20.088 GALLONS 


50.00 


WE 


08/17/09 


MAC'S MINI MART 


HOPKINTON, IA 


Not available 


30.00 


WE 


08/20/09 


ROAD RANGER #150 


CEDAR RAPIDS, IA 


14.29 GALLONS 


38.00 


WE 


08/20/09 


GO AMERICA 


COGGON, IA 


16.137 GALLONS 


40.00 


WE 


08/21/09 


GO AMERICA 


COGGON, IA 


Not available 


40.00 



61 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Re ce ipt / Invoice 


Cost 


WE 


06/22/09 


GO AMERICA 


COGGON, IA 


Not available 


11.98 


WE 


06/26/09 


GO AMERICA 


COGGON, I A 


Not available 


23.00 


WE 


06/26/09 


CASEY'S 


CEDAR RAPIDS, IA 


Not available 


35.50 


WE 


06/27/09 


GO AMERICA 


COGGON, IA 


Not available 


46.01 


WE 


06/30/09 


GO AMERICA 


COGGON, IA 


Not available 


30.00 


WE 


06/30/09 


GO AMERICA 


COGGON, IA 


Not available 


50.00 



FY 2009 Subtotal 6,55 1 .49 



WE 


07 /ni / no 


CiCi AMTTRTr'A 
w W J V IV 1 LjI\ 1 ^ t V 




Not available 


on nn 
^y.uu 


WE 


07 /n^ /no 


CiCi AMFR1PA 




i\ul auatiauLe 


10 01 


WE 


Cl7 /07 /no 


CiCi AMFR1PA 




J. 17 . / KJ I V.T/\LjLjVJ1N i j 


49 00 


WE 


o7 /n& /no 


riO AMTTRTr'A 


UUUVJU1N , l/\ 


OH 1 ftC P T AT T (~)T\TC^ 
W/VLjLj^JINO 


qn nn 


WE 


07/09/09 


ROAD RANGER #150 


CEDAR RAPIDS, I A 


Not available 


31.00 


WE 


07/10/09 


GO AMERICA 


COGGON, I A 


Not available 


12.00 


WE 


07/17/09 


R & R ONE STOP 


CENTRAL CITY, IA 


Not available 


30.00 


WE 


07/20/09 


GO AMERICA 


COGGON, IA 


Not available 


60.00 


WE 


07/22/09 


GO AMERICA 


COGGON, IA 


Not available 


7.26 


WE 


07 122109 


GO AMERICA 


COGGON, IA 


Not available 


35.00 


WE 


07/23/09 


CASEY'S 


CEDAR RAPIDS, IA 


15.511 GALLONS 


40.00 


WE 


07/24/09 


GO AMERICA 


COGGON, I A 


Not available 


37.87 


WE 


07/26/09 


GO AMERICA 


COGGON, IA 


Not available 


20.00 


WE 


07/29/09 


GO AMERICA 


COGGON, IA 


8.202 GALLONS 


20.00 


WE 


07/30/09 


GO AMERICA 


COGGON, IA 


11.674 GALLONS 


28.01 


WE 


08/02/09 


GO AMERICA 


COGGON, IA 


Not available 


49.00 


WE 


08/03/09 


GO AMERICA 


COGGON, IA 


Not available 


37.91 


WE 


08/06/09 


GO AMERICA 


COGGON, IA 


Not available 


27.00 


WE 


08/07/09 


GO AMERICA 


COGGON, IA 


Not available 


22.00 


WE 


08/08/09 


GO AMERICA 


COGGON, IA 


Not available 


30.00 


WE 


08/10/09 


GO AMERICA 


COGGON, IA 


20.088 GALLONS 


50.00 


WE 


08/17/09 


MAC'S MINI MART 


HOPKINTON, IA 


Not available 


30.00 


WE 


08/20/09 


ROAD RANGER # 150 


CEDAR RAPIDS, IA 


14.29 GALLONS 


38.00 


WE 


08/20/09 


GO AMERICA 


COGGON, I A 


16.137 GALLONS 


40.00 


WE 


08/21/09 


GO AMERICA 


COGGON, IA 


Not available 


40.00 



62 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Receipt/Invoice 


Cost 




WE 


08/26/09 


GO AMERICA 


COGGON, IA 


20.17 GALLONS 


50 


.00 


WE 


08/28/09 


CASEY'S 


CEDAR RAPIDS, IA 


Not available 


36 


.00 


WE 


08/28/09 


GO AMERICA 


COGGON, IA 


7.73 GALLONS 


19 


.01 


WE 


09/01/09 


GO AMERICA 


COGGON, IA 


Not available 


37. 


.54 


WE 


09/01/09 


GO AMERICA 


COGGON, IA 


10.167 GALLONS 


25 


.00 


WE 


09/04/09 


GO AMERICA 


COGGON, IA 


1 1.435 GALLONS 


28 


.00 


WE 


09/05/09 


CASEY'S 


CEDAR RAPIDS, IA 


13.85 GALLONS 


36 


.00 


WE 


09/06/09 


GO AMERICA 


COGGON, IA 


Not available 


33 


.06 


WE 


09/09/09 


GO AMERICA 


COGGON, IA 


17.091 GALLONS 


41 


.00 


WE 


09/09/09 


GO AMERICA 


COGGON, IA 


17.507 GALLONS 


42 


.00 


WE 


09/10/09 


GO AMERICA 


COGGON, IA 


20.009 GALLONS 


48 


.00 


WE 


09/15/09 


ROAD RANGER #149 


CEDAR RAPIDS, IA 


14.986 GALLONS 


38 


.80 


WE 


09/16/09 


GO AMERICA 


COGGON, IA 


Not available 


40 


.00 


WE 


09/17/09 


GO AMERICA 


COGGON, IA 


18.915 GALLONS 


45 


.00 


WE 


09/21/09 


GO AMERICA 


COGGON, IA 


14.713 GALLONS 


35 


.00 


WE 


09/22/09 


ROAD RANGER #149 


CEDAR RAPIDS, IA 


Not available 


35 


.20 


WE 


09/26/09 


GO AMERICA 


COGGON, IA 


17.247 GALLONS 


40 


.00 


WE 


09/26/09 


GO AMERICA 


COGGON, IA 


17.25 GALLONS 


40 


.00 


WE 


09/28/09 


GO AMERICA 


COGGON, IA 


19.403 GALLONS 


45 


.00 


WE 


10/06/09 


GO AMERICA 


COGGON, IA 


Not available 


50 


.00 


WE 


10/08/09 


CASEY'S 


CEDAR RAPIDS, IA 


14.9 GALLONS 


35 


.00 


WE 


10/08/09 


GO AMERICA 


COGGON, IA 


9.135 GALLONS 


21 


.00 


WE 


10/09/09 


GO AMERICA 


COGGON, IA 


Not available 


40 


.00 


WE 


10/16/09 


GO AMERICA 


COGGON, IA 


18.756 GALLONS 


45 


.00 


WE 


10/21/09 


MURPHY 7287 AT WALMRT 


MARION, IA 


Not available 


43 


.10 


WE 


10/22/09 


GO AMERICA 


COGGON, IA 


15.391 GALLONS 


40 


.00 


WE 


10/29/09 


GO AMERICA 


COGGON, IA 


17.314 GALLONS 


45 


.00 


WE 


10/29/09 


GO AMERICA 


COGGON, IA 


Not available 


46 


.00 


WE 


11/02/09 


CASEY'S 


CEDAR RAPIDS, IA 


Not available 


42 


.00 


WE 


11/06/09 


GO AMERICA 


COGGON, IA 


15.635 GALLONS 


40 


.01 


WE 


11/06/09 


GO AMERICA 


COGGON, IA 


11.633 GALLONS 


30 


.00 


WE 


11/17/09 


CASEY'S 


CEDAR RAPIDS, IA 


17.699 GALLONS 


46 


.00 


WE 


11/21/09 


GO AMERICA 


COGGON, IA 


15.753 GALLONS 


40 


.00 



63 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Re ce ipt / Invoice 


Cost 


WE 


11/22/09 


GO AMERICA 


COGGON, IA 


Not available 


75.00 


WE 


1 1/23/09 


LOVES COUNTRY 


NEWTON, IA 


17.496 GALLONS 


43.20 


WE 


1 1/24/09 


GO AMERICA 


COGGON, IA 


9.885 GALLONS 


25.00 


WE 


1 1/25/09 


GO AMERICA 


COGGON, IA 


27.679 GALLONS 


70.00 


WE 


11/27/09 


GO AMERICA 


COGGON, I A 


15.815 GALLONS 


40.00 


WE 


12/02/09 


CASEY'S 


ALTOONA, IA 


Not available 


57.00 


WE 


12/02/09 


KUM & GO 


BEVINGTON, IA 


Not available 


46.00 


WE 


12/02/09 


GO AMERICA 


COGGON, IA 


19.368 GALLONS 


48.40 


WE 


12/08/09 


R & R ONE STOP 


CENTRAL CITY, IA 


Not available 


30.00 


WE 


12/ 10/09 


GO AMERICA 


COGGON, IA 


19.539 GALLONS 


50.00 


WE 


12/ 14/09 


GO AMERICA 


COGGON, I A 


10.003 GALLONS 


25.00 


WE 


12/ 14/09 


GO AMERICA 


COGGON, IA 


20.007 GALLONS 


50.00 


WE 


12/22/09 


GO AMERICA 


COGGON, IA 


20.089 GALLONS 


50.00 


WE 


12/24/09 


GO AMERICA 


COGGON, IA 


Not available 


31.00 


WE 


12/31/09 


GO AMERICA 


COGGON, IA 


19.313 GALLONS 


50.00 


WE 


01/06/ 10 


GO AMERICA 


COGGON, IA 


11.972 GALLONS 


31.00 


WE 


01/06/ 10 


GO AMERICA 


COGGON, I A 


19.312 GALLONS 


50.00 


WE 


01/09/ 10 


SHELL OIL 


MARION, IA 


8.895 GALLONS 


24.01 


WE 


01/ 17/ 10 


GO AMERICA 


COGGON, IA 


9.026 GALLONS 


24.00 


WE 


01/18/ 10 


GO AMERICA 


COGGON, IA 


18.807 GALLONS 


50.01 


WE 


01/28/ 10 


GO AMERICA 


COGGON, IA 


Not available 


60.00 


WE 


02/05/10 


GO AMERICA 


COGGON, I A 


20.25 GALLONS 


50.00 


WE 


02/06/10 


GO AMERICA 


COGGON, IA 


16.401 GALLONS 


40.00 


WE 


02/06/10 


GO AMERICA 


COGGON, IA 


8.912 GALLONS 


22.00 


WE 


02/12/10 


GO AMERICA 


COGGON, IA 


20.672 GALLONS 


50.01 


WE 


02/13/10 


GO AMERICA 


COGGON, IA 


12.401 GALLONS 


30.00 


WE 


02/15/10 


GO AMERICA 


COGGON, IA 


Not available 


35.01 


WE 


02/17/10 


GO AMERICA 


COGGON, IA 


16.122 GALLONS 


39.00 


WE 


02/22/10 


GO AMERICA 


COGGON, I A 


19.615 GALLONS 


50.00 


WE 


03/02/10 


GO AMERICA 


COGGON, IA 


19.238 GALLONS 


50.00 


WE 


03/11/10 


GO AMERICA 


COGGON, IA 


18.532 GALLONS 


50.02 


WE 


03/14/10 


GO AMERICA 


COGGON, IA 


Not available 


50.00 


WE 


03/16/10 


GO AMERICA 


COGGON, IA 


Not available 


60.00 



64 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Receipt/Invoice 


Cost 


WE 


03/18/10 


SHELL OIL 


COLONA, IL 


24.837 GALLONS 


72.00 


WE 


03/25/10 


GO AMERICA 


COGGON, 


IA 


Not available 


50.01 


WE 


03/26/10 


GO AMERICA 


COGGON, 


IA 


Not available 


25.02 


WE 


03/28/10 


GO AMERICA 


COGGON, 


IA 


Not available 


40.00 


WE 


03/31/10 


GO AMERICA 


COGGON, 


IA 


Not available 


55.00 


WE 


03/31/10 


GO AMERICA 


COGGON, 


IA 


Not available 


25.50 


WE 


04/09/10 


GO AMERICA 


COGGON, 


IA 


Not available 


54.00 


WE 


04/14/10 


GO AMERICA 


COGGON, 


IA 


Not available 


37.74 


WE 


04/14/10 


GO AMERICA 


COGGON, 


IA 


Not available 


26.75 


WE 


04/17/10 


GO AMERICA 


COGGON, 


IA 


Not available 


40.00 


WE 


04/19/10 


GO AMERICA 


COGGON, 


IA 


Not available 


30.00 


WE 


04/20/10 


GO AMERICA 


COGGON, 


IA 


20.446 GALLONS 


56.00 


WE 


04/21/10 


GO AMERICA 


COGGON, 


IA 


14.604 GALLONS 


40.00 


WE 


04/22/10 


GO AMERICA 


COGGON, 


IA 


14.604 GALLONS 


40.00 


WE 


04/26/10 


GO AMERICA 


COGGON, 


IA 


10.953 GALLONS 


30.00 


WE 


04/28/10 


GO AMERICA 


COGGON, 


IA 


Not available 


40.00 


WE 


04/29/10 


GO AMERICA 


COGGON, 


IA 


Not available 


30.00 


WE 


04/30/10 


GO AMERICA 


COGGON, 


IA 


10.953 GALLONS 


30.00 


WE 


05/02/ 10 


GO AMERICA 


COGGON, 


IA 


10.913 GALLONS 


30.00 


WE 


05/04/10 


GO AMERICA 


COGGON 


IA 


Not available 


18.40 


WE 


05/04/ 10 


GO AMERICA 


COGGON, 


IA 


Not available 


56.90 


WE 


05/08/10 


GO AMERICA 


COGGON, 


IA 


Not available 


48.11 


WE 


05/13/10 


GO AMERICA 


COGGON, 


IA 


Not available 


50.00 


WE 


05/16/10 


GO AMERICA 


COGGON, 


IA 


Not available 


55.05 


WE 


05/18/10 


GO AMERICA 


COGGON, 


IA 


Not available 


63.64 


WE 


05/19/10 


GO AMERICA 


COGGON, 


IA 


Not available 


19.70 


WE 


05/22/10 


GO AMERICA 


COGGON, 


IA 


Not available 


57.06 


WE 


05/23/10 


GO AMERICA 


COGGON, 


IA 


Not available 


24.79 


WE 


05/25/10 


GO AMERICA 


COGGON, 


IA 


Not available 


60.85 


WE 


05/27/10 


GO AMERICA 


COGGON, 


IA 


Not available 


43.56 


WE 


05/30/10 


GO AMERICA 


COGGON, 


IA 


Not available 


48.62 


WE 


06/01/10 


GO AMERICA 


COGGON, 


IA 


Not available 


58.76 


WE 


06/07/10 


GO AMERICA 


COGGON, 


IA 


Not available 


58.68 



65 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Re ce ipt / Invoice 


Cost 


WE 


06/09/10 


GO AMERICA 


COGGON, 


IA 


Not available 


48.71 


WE 


06/11/10 


GO AMERICA 


COGGON, 


IA 


Not available 


35.00 


WE 


06/12/10 


GO AMERICA 


COGGON, 


IA 


Not available 


12.60 


WE 


06/13/10 


GO AMERICA 


COGGON, 


IA 


Not available 


56.99 


WE 


06/15/10 


GO AMERICA 


COGGON, 


IA 


Not available 


56.81 


WE 


06/20/10 


GO AMERICA 


COGGON, 


IA 


Not available 


43.81 


WE 


06/22/10 


GO AMERICA 


COGGON, 


IA 


Not available 


47.06 


WE 


06/25/10 


GO AMERICA 


COGGON, 


IA 


Not available 


35.00 


WE 


06/25/10 


GO AMERICA 


COGGON, 


IA 


Not available 


52.00 


WE 


06/30/10 


GO AMERICA 


COGGON, 


IA 


Not available 


40.00 


FY 2010 Subtotal 










5,400.56 


WE 


07/06/10 


GO AMERICA 


COGGON, 


IA 


Not available 


53.67 


WE 


07/08/10 


GO AMERICA 


COGGON, 


IA 


Not available 


50.00 


WE 


07/09/10 


GO AMERICA 


COGGON, 


IA 


Not available 


40.01 


WE 


07/12/10 


GO AMERICA 


COGGON, 


IA 


Not available 


13.50 


WE 


07/15/10 


GO AMERICA 


COGGON, 


IA 


Not available 


75.00 


WE 


07/16/10 


GO AMERICA 


COGGON, 


IA 


Not available 


40.00 


WE 


07/23/10 


GO AMERICA 


COGGON, 


IA 


Not available 


40.00 


WE 


07/24/10 


GO AMERICA 


COGGON, 


IA 


20.684 GALLONS 


55.00 


WE 


07/26/10 


GO AMERICA 


COGGON, 


IA 


Not available 


52.37 


WE 


07/29/10 


GO AMERICA 


COGGON, 


IA 


Not available 


45.01 


WE 


07/30/10 


GO AMERICA 


COGGON, 


IA 


15.044 GALLONS 


40.00 


WE 


08/04/10 


GO AMERICA 


COGGON, 


IA 


15.042 GALLONS 


40.00 


WE 


08/05/10 


GO AMERICA 


COGGON, 


IA 


15.042 GALLONS 


40.00 


WE 


08/12/10 


GO AMERICA 


COGGON, 


IA 


18.808 GALLONS 


50.01 


WE 


08/13/10 


GO AMERICA 


COGGON, 


IA 


18.803 GALLONS 


50.00 


WE 


08/14/10 


GO AMERICA 


COGGON, 


IA 


19.63 GALLONS 


52.00 


WE 


08/15/10 


GO AMERICA 


COGGON, 


IA 


Not available 


48.76 


WE 


08/17/10 


GO AMERICA 


COGGON, 


IA 


Not available 


40.00 


WE 


08/18/10 


GO AMERICA 


COGGON, 


IA 


9.437 GALLONS 


25.00 


WE 


08/20/10 


GO AMERICA 


COGGON, 


IA 


Not available 


50.00 


WE 


08/26/10 


GO AMERICA 


COGGON, 


IA 


19.537 GALLONS 


50.00 



66 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Receipt/Invoice 


Cost 


WE 


08/27/ 10 


GO AMERICA 


COGGON, 


IA 


Not available 


40.00 


WE 


08/30/10 


GO AMERICA 


COGGON, 


IA 


Not available 


38.81 


WE 


09/01/10 


GO AMERICA 


COGGON, 


IA 


15.632 GALLONS 


40.00 


WE 


09/04/ 10 


GO AMERICA 


COGGON, 


IA 


Not available 


44.38 


WE 


09/07/ 10 


GO AMERICA 


COGGON, 


IA 


Not available 


43.81 


WE 


09/10/10 


GO AMERICA 


COGGON, 


IA 


Not available 


48.76 


WE 


09/12/10 


GO AMERICA 


COGGON, 


IA 


Not available 


41.67 


WE 


09/ 14/ 10 


GO AMERICA 


COGGON, 


IA 


Not available 


56.93 


WE 


09/15/10 


GO AMERICA 


COGGON, 


IA 


18.804 GALLONS 


50.00 


WE 


09/ 17/ 10 


GO AMERICA 


COGGON, 


IA 


Not available 


46.92 


WE 


09/21/10 


GO AMERICA 


COGGON, 


IA 


Not available 


57.06 


WE 


09/22/10 


GO AMERICA 


COGGON, 


IA 


Not available 


30.00 


WE 


09/26/10 


GO AMERICA 


COGGON, 


IA 


Not available 


54.83 


WE 


09/27/ 10 


GO AMERICA 


COGGON, 


IA 


7.313 GALLONS 


19.01 


WE 


09/27/ 10 


GO AMERICA 


COGGON, 


IA 


Not available 


50.01 


WE 


09/28/10 


GO AMERICA 


COGGON, 


IA 


Not available 


30.00 


WE 


10/01/10 


GO AMERICA 


COGGON, 


IA 


Not available 


50.01 


WE 


10/02/10 


GO AMERICA 


COGGON, 


IA 


Not available 


45.00 


WE 


10/04/ 10 


GO AMERICA 


COGGON, 


IA 


Not available 


18.05 


WE 


10/04/10 


GO AMERICA 


COGGON, 


IA 


27.788 GALLONS 


75.00 


WE 


10/04/ 10 


GO AMERICA 


COGGON, 


IA 


7.41 GALLONS 


20.00 


WE 


10/05/10 


GO AMERICA 


COGGON, 


IA 


Not available 


61.92 


WE 


10/09/10 


GO AMERICA 


COGGON, 


IA 


Not available 


45.51 


WE 


10/11/10 


GO AMERICA 


COGGON, 


IA 


Not available 


66.44 


WE 


10/12/10 


GO AMERICA 


COGGON, 


IA 


Not available 


67.78 


WE 


10/15/10 


GO AMERICA 


COGGON, 


IA 


Not available 


48.81 


WE 


10/16/10 


GO AMERICA 


COGGON, 


IA 


10.875 GALLONS 


30.00 


WE 


10/17/10 


GO AMERICA 


COGGON, 


IA 


Not available 


59.80 


WE 


10/19/10 


GO AMERICA 


COGGON, 


IA 


Not available 


53.56 


WE 


10/20/10 


GO AMERICA 


COGGON, 


IA 


Not available 


41.75 


WE 


10/21/10 


GO AMERICA 


COGGON, 


IA 


14.657 GALLONS 


40.00 


WE 


10/22/10 


GO AMERICA 


COGGON, 


IA 


9.16 GALLONS 


25.00 


WE 


10/23/10 


GO AMERICA 


COGGON, 


IA 


4.077 GALLONS 


11.00 



67 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Re ce ipt / Invoice 


Cost 


WE 


10/23/10 


GO AMERICA 


COGGON, IA 


Not available 


43.57 


WE 


10/25/ 10 


GO AMERICA 


COGGON, IA 


Not available 


48.81 


WE 


10/27/ 10 


GO AMERICA 


COGGON, IA 


Not available 


48.81 


WE 


10/27/ 10 


GO AMERICA 


COGGON, IA 


10.376 GALLONS 


28.00 


WE 


10/29/ 10 


GO AMERICA 


COGGON, I A 


Not available 


44.57 


WE 


11/01/10 


GO AMERICA 


COGGON, IA 


Not available 


51.36 


WE 


1 1/02/ 10 


GO AMERICA 


COGGON, IA 


Not available 


60.00 


WE 


1 1/06/ 10 


GO AMERICA 


COGGON, IA 


Not available 


50.01 


WE 


1 1/09/ 10 


GO AMERICA 


COGGON, IA 


10.992 GALLONS 


30.00 


WE 


1 1/ 1 1/ 10 


GO AMERICA 


COGGON, IA 


13.924 GALLONS 


38.00 


WE 


11/12/10 


GO AMERICA 


COGGON, IA 


8.932 GALLONS 


25.00 


WE 


1 1/ 13/ 10 


GO AMERICA 


URBANA, IA 


Not available 


28.00 


WE 


11/15/10 


GO AMERICA 


COGGON, IA 


18.122 GALLONS 


50.00 


WE 


11/15/10 


GO AMERICA 


COGGON, IA 


Not available 


19.92 


WE 


11/17/ 10 


GO AMERICA 


COGGON, IA 


Not available 


45.00 


WE 


11/ 19/ 10 


GO AMERICA 


COGGON, IA 


Not available 


45.00 


WE 


1 1/20/ 10 


GO AMERICA 


COGGON, IA 


12.092 GALLONS 


33.00 


WE 


1 1/21/ 10 


GO AMERICA 


COGGON, IA 


Not available 


30.00 


WE 


1 1/23/ 10 


GO AMERICA 


COGGON, IA 


Not available 


50.00 


WE 


1 1/25/ 10 


GO AMERICA 


COGGON, IA 


Not available 


59.22 


WE 


1 1/27/ 10 


GO AMERICA 


COGGON, IA 


Not available 


50.21 


WE 


11/28/10 


R & R ONE STOP 


CENTRAL CITY, IA 


Not available 


30.01 


WE 


11/29/10 


GO AMERICA 


COGGON, I A 


Not available 


20.01 


WE 


12/02/10 


GO AMERICA 


COGGON, IA 


22.23 GALLONS 


60.00 


WE 


12/03/10 


GO AMERICA 


COGGON, IA 


Not available 


45.82 


WE 


12/04/10 


GO AMERICA 


COGGON, IA 


Not available 


35.00 


WE 


12/06/10 


GO AMERICA 


COGGON, IA 


Not available 


31.54 


WE 


12/08/10 


GO AMERICA 


COGGON, IA 


Not available 


61.92 


WE 


12/09/10 


GO AMERICA 


COGGON, IA 


10.756 GALLONS 


30.00 


WE 


12/09/10 


GO AMERICA 


COGGON, IA 


Not available 


30.00 


WE 


12/10/10 


GO AMERICA 


COGGON, IA 


14.344 GALLONS 


40.01 


WE 


12/11/10 


CASEY'S 


MANCHESTER, IA 


Not available 


31.00 


WE 


12/14/10 


GO AMERICA 


COGGON, I A 


Not available 


61.92 



68 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Receipt/Invoice 


Cost 


WE 


12/ 16/ 10 


GO AMERICA 


COGGON, 


IA 


8.654 GALLONS 


34.00 


WE 


12/17/10 


GO AMERICA 


COGGON, 


IA 


12.075 GALLONS 


35.01 


WE 


12/18/10 


GO AMERICA 


COGGON, 


IA 


Not available 


34.05 


WE 


12/20/10 


GO AMERICA 


COGGON, 


IA 


Not available 


40.00 


WE 


12/21/10 


GO AMERICA 


COGGON, 


IA 


12.241 GALLONS 


35.00 


WE 


12/24/10 


GO AMERICA 


COGGON, 


IA 


6.321 GALLONS 


18.70 


WE 


12/24/10 


GO AMERICA 


COGGON, 


IA 


Not available 


60.01 


WE 


12/25/10 


GO AMERICA 


COGGON, 


IA 


13.994 GALLONS 


40.01 


WE 


12/27/10 


GO AMERICA 


COGGON, 


IA 


Not available 


52.41 


WE 


12/28/10 


GO AMERICA 


COGGON, 


IA 


Not available 


44.81 


WE 


12/28/10 


GO AMERICA 


COGGON, 


IA 


Not available 


30.01 


WE 


12/31/10 


GO AMERICA 


COGGON, 


IA 


Not available 


35.00 


WE 


01/03/11 


GO AMERICA 


COGGON, 


IA 


13.61 GALLONS 


40.00 


WE 


01/07/11 


GO AMERICA 


COGGON, 


IA 


Not available 


30.00 


WE 


01/07/11 


GO AMERICA 


COGGON, 


IA 


Not available 


54.82 


WE 


01/08/11 


GO AMERICA 


COGGON, 


IA 


10.006 GALLONS 


30.01 


WE 


01/12/11 


GO AMERICA 


COGGON, 


IA 


Not available 


44.11 


WE 


01/13/11 


GO AMERICA 


COGGON, 


IA 


20.14 GALLONS 


60.00 


WE 


01/14/11 


GO AMERICA 


COGGON, 


IA 


13.426 GALLONS 


40.00 


WE 


01/15/11 


GO AMERICA 


COGGON, 


IA 


1 1.413 GALLONS 


34.00 


WE 


01/17/11 


GO AMERICA 


COGGON, 


IA 


Not available 


52.41 


WE 


01/20/11 


GO AMERICA 


COGGON, 


IA 


13.077 GALLONS 


40.00 


WE 


01/21/11 


GO AMERICA 


COGGON, 


IA 


13.078 GALLONS 


40.01 


WE 


01/26/11 


GO AMERICA 


COGGON, 


IA 


11.443 GALLONS 


35.00 


WE 


01/26/11 


GO AMERICA 


COGGON, 


IA 


22.885 GALLONS 


70.01 


WE 


01/28/11 


GO AMERICA 


COGGON, 


IA 


13.076 GALLONS 


40.00 


WE 


01/31/11 


GO AMERICA 


COGGON, 


IA 


19.749 GALLONS 


60.02 


WE 


02/01/11 


ROAD RANGER # 149 


CEDAR RAPIDS, IA 


Not available 


30.00 


WE 


02/01/11 


GO AMERICA 


COGGON, 


IA 


5.765 GALLONS 


18.10 


WE 


02/03/11 


GO AMERICA 


COGGON, 


IA 


13.165 GALLONS 


40.01 


WE 


02/07/11 


GO AMERICA 


COGGON, 


IA 


14.153 GALLONS 


43.01 


WE 


02/08/11 


GO AMERICA 


COGGON, 


IA 


Not available 


65.00 


WE 


02/09/11 


GO AMERICA 


COGGON, 


IA 


16.455 GALLONS 


50.01 



69 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Re ce ipt / Invoice 


Cost 


WE 


02/10/11 


GO AMERICA 


COGGON, IA 


16.454 GALLONS 


50.00 


WE 


02/ 1 1/ 1 1 


GO AMERICA 


COGGON, IA 


13.162 GALLONS 


40.00 


WE 


02/ 12/11 


GO AMERICA 


COGGON, IA 


13.162 GALLONS 


40.00 


WE 


02/ 14/ 1 1 


GO AMERICA 


COGGON, IA 


16.455 GALLONS 


50.01 


WE 


02/15/ 1 1 


GO AMERICA 


COGGON, IA 


13.161 GALLONS 


40.00 


WE 


02/ 18/ 1 1 


GO AMERICA 


COGGON, IA 


12.743 GALLONS 


40.00 


WE 


02/ 19/ 1 1 


GO AMERICA 


COGGON, IA 


Not available 


70.65 


WE 


02/22/ 1 1 


GO AMERICA 


COGGON, IA 


15.934 GALLONS 


50.02 


WE 


02/23/ 11 


GO AMERICA 


COGGON, IA 


Not available 


40.00 


WE 


02/24/ 11 


GO AMERICA 


COGGON, IA 


15.931 GALLONS 


50.01 


WE 


02/25/ 1 1 


GO AMERICA 


COGGON, IA 


18.758 GALLONS 


60.01 


WE 


03/01/11 


GO AMERICA 


COGGON, IA 


Not available 


40.00 


WE 


03/04/11 


GO AMERICA 


COGGON, IA 


14.888 GALLONS 


50.01 


WE 


03/05/ 1 1 


GO AMERICA 


COGGON, IA 


17.653 GALLONS 


60.00 


WE 


03/06/ 1 1 


NEWTON 66 


NEWTON, IA 


Not available 


74.21 


WE 


03/08/ 1 1 


GO AMERICA 


COGGON, IA 


14.709 GALLONS 


50.00 


WE 


03/09/11 


GO AMERICA 


COGGON, IA 


13.241 GALLONS 


45.01 


WE 


03/12/11 


GO AMERICA 


COGGON, IA 


14.711 GALLONS 


50.00 


WE 


03/ 15/ 1 1 


GO AMERICA 


COGGON, IA 


17.949 GALLONS 


61.01 


WE 


03/ 16/ 1 1 


GO AMERICA 


COGGON, IA 


Not available 


40.00 


WE 


03/ 18/ 1 1 


GO AMERICA 


COGGON, IA 


Not available 


41.00 


WE 


03/19/11 


GO AMERICA 


COGGON, IA 


10.003 GALLONS 


34.00 


WE 


03/21/11 


GO AMERICA 


COGGON, IA 


14.711 GALLONS 


50.00 


WE 


03/22/11 


GO AMERICA 


COGGON, IA 


11.77 GALLONS 


40.01 


WE 


03/24/11 


GO AMERICA 


COGGON, IA 


17.652 GALLONS 


60.00 


WE 


03/25/11 


GO AMERICA 


COGGON, IA 


11.769 GALLONS 


40.00 


WE 


03/29/11 


GO AMERICA 


COGGON, IA 


Not available 


40.00 


WE 


03/30/11 


GO AMERICA 


COGGON, IA 


18.031 GALLONS 


62.01 


WE 


04/01/11 


GO AMERICA 


COGGON, IA 


17.446 GALLONS 


60.00 


WE 


04/05/11 


GO AMERICA 


COGGON, IA 


11.019 GALLONS 


39.00 


WE 


04/05/11 


GO AMERICA 


COGGON, IA 


Not available 


35.00 


WE 


04/06/11 


GO AMERICA 


COGGON, IA 


11.116 GALLONS 


40.01 


WE 


04/06/11 


GO AMERICA 


COGGON, IA 


Not available 


30.00 



70 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Receipt/Invoice 


Cost 


WE 


04/08/11 


GO AMERICA 


COGGON, 


IA 


Not available 


40.01 


WE 


04/12/11 


GO AMERICA 


COGGON, 


IA 


Not available 


63.00 


WE 


04/12/11 


GO AMERICA 


COGGON, 


IA 


Not available 


70.01 


WE 


04/13/1 1 


GO AMERICA 


COGGON, 


IA 


Not available 


20.01 


WE 


04/14/11 


GO AMERICA 


COGGON, 


IA 


10.932 GALLONS 


40.00 


WE 


04/15/11 


GO AMERICA 


COGGON, 


IA 


10.387 GALLONS 


38.01 


WE 


04/20/11 


GO AMERICA 


COGGON, 


IA 


16.31 GALLONS 


60.00 


WE 


04/21/11 


GO AMERICA 


COGGON, 


IA 


Not available 


40.01 


WE 


04/22/11 


GO AMERICA 


COGGON, 


IA 


Not available 


45.00 


WE 


04/25/11 


GO AMERICA 


COGGON, 


IA 


Not available 


56.79 


WE 


04/25/11 


GO AMERICA 


COGGON, 


IA 


Not available 


40.05 


WE 


04/26/11 


GO AMERICA 


COGGON, 


IA 


10.873 GALLONS 


40.00 


WE 


04/27/11 


GO AMERICA 


COGGON, 


IA 


Not available 


40.00 


WE 


04/29/11 


GO AMERICA 


COGGON, 


IA 


13.23 GALLONS 


50.00 


WE 


05/01/11 


GO AMERICA 


COGGON, 


IA 


15.877 GALLONS 


60.00 


WE 


05/02/11 


GO AMERICA 


COGGON, 


IA 


9.263 GALLONS 


35.00 


WE 


05/04/11 


GO AMERICA 


COGGON, 


IA 


12.99 GALLONS 


50.00 


WE 


05/05/11 


GO AMERICA 


COGGON, 


IA 


Not available 


20.00 


WE 


05/06/11 


GO AMERICA 


COGGON, 


IA 


15.59 GALLONS 


60.01 


WE 


05/11/11 


GO AMERICA 


COGGON, 


IA 


15.591 GALLONS 


60.01 


WE 


05/12/11 


GO AMERICA 


COGGON, 


IA 


10.26 GALLONS 


40.00 


WE 


05/13/11 


GO AMERICA 


COGGON, 


IA 


Not available 


60.00 


WE 


05/16/11 


GO AMERICA 


COGGON, 


IA 


10.158 GALLONS 


40.01 


WE 


05/17/11 


GO AMERICA 


COGGON, 


IA 


10.421 GALLONS 


40.01 


WE 


05/18/11 


GO AMERICA 


COGGON, 


IA 


Not available 


19.06 


WE 


05/19/11 


GO AMERICA 


COGGON, 


IA 


Not available 


50.00 


WE 


05/19/11 


GO AMERICA 


COGGON, 


IA 


Not available 


40.00 


WE 


05/20/11 


GO AMERICA 


COGGON, 


IA 


9.118 GALLONS 


35.00 


WE 


05/24/11 


GO AMERICA 


COGGON, 


IA 


19.742 GALLONS 


75.00 


WE 


05/25/11 


GO AMERICA 


COGGON, 


IA 


10.529 GALLONS 


40.00 


WE 


05/27/11 


GO AMERICA 


COGGON, 


IA 


1 1 .97 GALLONS 


45.00 


WE 


05/29/11 


GO AMERICA 


COGGON, 


IA 


10.643 GALLONS 


40.01 


WE 


05/31/11 


GO AMERICA 


COGGON, 


IA 


14.632 GALLONS 


55.00 



71 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Re ce ipt / Invoice 


Cost 


WE 


06/03/ 1 1 


GO AMERICA 


COGGON, 


IA 


Not available 


40.00 


WE 


06/03/ 1 1 


GO AMERICA 


COGGON, 


IA 


Not available 


12.64 


WE 


06/04/ 11 


GO AMERICA 


COGGON, 


IA 


Not available 


50.01 


WE 


06/06/ 1 1 


GO AMERICA 


COGGON, 


IA 


Not available 


40.01 


WE 


06/09/ 1 1 


GO AMERICA 


COGGON, 


IA 


13.516 GALLONS 


50.00 


WE 


06/ 12/ 11 


GO AMERICA 


COGGON, 


IA 


10.901 GALLONS 


40.00 


WE 


06/ 13/ 11 


GO AMERICA 


COGGON, 


IA 


8.450 GALLONS 


31.00 


WE 


06/ 13/ 1 1 


GO AMERICA 


COGGON, 


IA 


5.000 GALLONS 


18.85 


WE 


06/13/11 


GO AMERICA 


COGGON, 


IA 


Not available 


27.90 


WE 


06/15/11 


GO AMERICA 


COGGON, 


IA 


Not available 


33.78 


WE 


06/15/11 


GO AMERICA 


COGGON, 


IA 


Not available 


55.72 


WE 


06/17/11 


GO AMERICA 


COGGON, 


IA 


12.782 GALLONS 


46.00 


WE 


06/18/11 


GO AMERICA 


COGGON, 


IA 


Not available 


31.00 


WE 


06/19/11 


GO AMERICA 


COGGON, 


IA 


Not available 


35.96 


WE 


06/21/11 


GO AMERICA 


COGGON, 


IA 


Not available 


40.00 


WE 


06/21/11 


GO AMERICA 


COGGON, 


IA 


19.671 GALLONS 


70.01 


WE 


06/24/11 


GO AMERICA 


COGGON, 


IA 


1 1.46 GALLONS 


40.10 


WE 


06/27/11 


GO AMERICA 


COGGON, 


IA 


Not available 


50.00 


WE 


06/30/11 


GO AMERICA 


COGGON, 


IA 


1 1.777 GALLONS 


40.50 


FY 2011 Subtotal 










8,965.84 


WE 


07/01/11 


GO AMERICA 


COGGON, 


IA 


5.816 GALLONS 


20.00 


WE 


07/04/11 


GO AMERICA 


COGGON, 


IA 


Not available 


31.00 


WE 


07/06/11 


GO AMERICA 


COGGON, 


IA 


14.539 GALLONS 


50.00 


WE 


07/08/11 


GO AMERICA 


COGGON, 


IA 


16.068 GALLONS 


55.26 


WE 


07/11/11 


GO AMERICA 


COGGON, 


IA 


Not available 


68.50 


WE 


07/13/11 


GO AMERICA 


COGGON, 


IA 


22.606 GALLONS 


80.00 


WE 


07/18/11 


GO AMERICA 


COGGON, 


IA 


14.128 GALLONS 


50.00 


WE 


07/21/11 


GO AMERICA 


COGGON, 


IA 


14.128 GALLONS 


50.00 


WE 


07/22/11 


GO AMERICA 


COGGON, 


IA 


8.477 GALLONS 


30.00 


WE 


07/26/11 


GO AMERICA 


COGGON, 


IA 


Not available 


20.03 


WE 


07/28/11 


GO AMERICA 


COGGON, 


IA 


11.115 GALLONS 


40.00 


WE 


07/28/11 


GO AMERICA 


COGGON, 


IA 


11.12 GALLONS 


40.02 



72 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Receipt/Invoice 


Cost 


WE 


07/29/11 


GO AMERICA 


COGGON, 


IA 


11.113 GALLONS 


40.00 


WE 


08/01/11 


GO AMERICA 


COGGON, 


IA 


Not available 


40.00 


WE 


08/02/11 


GO AMERICA 


COGGON, 


IA 


5.558 GALLONS 


20.00 


WE 


08/05/11 


GO AMERICA 


COGGON, 


IA 


11.117 GALLONS 


40.01 


WE 


08/10/11 


GO AMERICA 


COGGON, 


IA 


12.644 GALLONS 


45.00 


WE 


08/12/11 


GO AMERICA 


COGGON, 


IA 


14.291 GALLONS 


50.00 


WE 


08/16/11 


GO AMERICA 


COGGON, 


IA 


8.574 GALLONS 


30.00 


WE 


08/ 17/ 1 1 


GO AMERICA 


COGGON, 


IA 


Not available 


41.75 


WE 


08/17/11 


GO AMERICA 


COGGON, 


IA 


Not available 


20.00 


WE 


08/19/11 


GO AMERICA 


COGGON, 


IA 


12.936 GALLONS 


45.00 


WE 


08/23/11 


GO AMERICA 


COGGON, 


IA 


9.773 GALLONS 


34.00 


WE 


08/26/11 


GO AMERICA 


COGGON, 


IA 


1 1.787 GALLONS 


41.01 


WE 


08/29/11 


GO AMERICA 


COGGON, 


IA 


10.06 GALLONS 


35.00 


WE 


09/03/11 


GO AMERICA 


COGGON, 


IA 


11.115 GALLONS 


40.00 


WE 


09/06/11 


GO AMERICA 


COGGON, 


IA 


Not available 


40.01 


WE 


09/07/11 


GO AMERICA 


COGGON, 


IA 


16.672 GALLONS 


60.00 


WE 


09/08/11 


GO AMERICA 


COGGON, 


IA 


12.505 GALLONS 


45.01 


WE 


09/13/11 


GO AMERICA 


COGGON, 


IA 


Not available 


50.00 


WE 


09/16/11 


GO AMERICA 


COGGON, 


IA 


1 1.305 GALLONS 


40.01 


WE 


09/17/11 


GO AMERICA 


COGGON, 


IA 


Not available 


38.75 


WE 


09/19/11 


GO AMERICA 


COGGON, 


IA 


8.476 GALLONS 


30.00 


WE 


09/20/11 


GO AMERICA 


COGGON, 


IA 


Not available 


40.00 


WE 


09/22/11 


GO AMERICA 


COGGON, 


IA 


14.29 GALLONS 


50.00 


WE 


09/24/11 


GO AMERICA 


COGGON, 


IA 


14.583 GALLONS 


50.01 


WE 


09/29/11 


GO AMERICA 


COGGON, 


IA 


14.887 GALLONS 


50.01 


WE 


10/03/11 


GO AMERICA 


COGGON, 


IA 


15.021 GALLONS 


50.00 


WE 


10/04/11 


GO AMERICA 


COGGON, 


IA 


Not available 


45.00 


WE 


10/04/11 


GO AMERICA 


COGGON, 


IA 


Not available 


25.70 


WE 


10/05/11 


GO AMERICA 


COGGON, 


IA 


13.642 GALLONS 


45.00 


WE 


10/06/11 


GO AMERICA 


COGGON, 


IA 


9.093 GALLONS 


30.00 


WE 


10/14/11 


GO AMERICA 


COGGON, 


IA 


Not available 


40.00 


WE 


10/18/11 


GO AMERICA 


COGGON, 


IA 


1 1 .838 GALLONS 


40.00 


WE 


10/21/11 


GO AMERICA 


COGGON, 


IA 


10.95 GALLONS 


37.00 



73 



Exhibit B 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Fuel Purchases 
For the period July 1, 2004 through August 27, 2012 



Credit Card Transaction Description per 



Holder 


Date 


Payee 


Location 


Re ce ipt / Invoice 


Cost 


WE 


10/24/ 1 1 


GO AMERICA 


COGGON, 


IA 


Not available 


30.00 


WE 


10/26/1 1 


GO AMERICA 


COGGON, 


IA 


10.72 GALLONS 


36.01 


WE 


10/28/ 1 1 


GO AMERICA 


COGGON, 


IA 


7.741 GALLONS 


26.00 


WE 


10/31/1 1 


GO AMERICA 


COGGON, 


IA 


9.014 GALLONS 


30.01 


WE 


1 1 /04/ 1 1 


GO AMERICA 


COGGON, 


IA 


Not available 


40.00 


WE 


11/09/11 


GO AMERICA 


COGGON, 


IA 


13.809 GALLONS 


45.00 


WE 


11/11/11 


GO AMERICA 


COGGON, 


IA 


Not available 


31.00 


WE 


11/15/11 


GO AMERICA 


COGGON, 


IA 


Not available 


50.01 


WE 


11/18/11 


GO AMERICA 


COGGON, 


IA 


Not available 


40.00 


WE 


11/20/11 


GO AMERICA 


COGGON, 


IA 


14.099 GALLONS 


45.10 


WE 


11/27/11 


GO AMERICA 


COGGON, 


IA 


11.752 GALLONS 


37.01 


WE 


11/29/11 


GO AMERICA 


COGGON, 


IA 


Not available 


45.00 


WE 


12/01/11 


GO AMERICA 


COGGON, 


IA 


9.806 GALLONS 


30.00 


WE 


12/06/11 


GO AMERICA 


COGGON, 


IA 


9.806 GALLONS 


30.00 


WE 


12/09/11 


GO AMERICA 


COGGON, 


IA 


16.134 GALLONS 


50.00 


WE 


12/10/11 


GO AMERICA 


COGGON, 


IA 


14.572 GALLONS 


45.01 


WE 


12/12/11 


GO AMERICA 


COGGON, 


IA 


Not available 


35.00 


AF 


01/11/12 


GO AMERICA 


COGGON, 


IA 


12.909 GALLONS 


40.00 


AF 


05/30/12 


GO AMERICA 


COGGON, 


IA 


Not available 


27.01 


AF 


06/13/12 


GO AMERICA 


COGGON, 


IA 


Not available 


40.00 


AF 


06/14/12 


GO AMERICA 


COGGON, 


IA 


Not available 


8.71 



FY 2012 Subtotal 2,623.95 



AF 08/01/12 GO AMERICA COGGON, IA 1 1.804 GALLONS 40.00 



FY 2013 Subtotal @ 40.00 



Total $ 50,577.29 



WE - Incurred on credit card assigned to William Edgerly. 
DM - Incurred on credit card assigned to Deneen Mangas. 
AF - Incurred on credit card assigned to Anna Felder. 

* - Purchase at Caryl Oil Company made using Light Plant's credit card. 
@ - Through August 27, 2012. 

# - Purchased on Caryl Oil account but purchaser cannot be determined. 
A - Unable to locate monthly statements from Caryl Oil Company. 



74 



Report on Special Investigation 
of the 

Coggon Municipal Light Plant 



75 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 



Improper Credit Card Purchases 
For the period July 1, 2004 through August 27, 2012 



Per Credit Card Statement 



Credit Card Transaction 



Holder 


Date 


Description 




Amount 


WE 


07/07/02 


KOHL'S 


CEDAR RAPIDS, IA 


$ 74.18 


WE 


07/13/02 


TM*The WHO 


ILLINOIS 


201.80 


WE 


07/20/02 


SOCKS GALORE 


WILLIAMSBURG, IA 


29.68 


WE 


r\*~7 / r\r\ l r\r\ 

07 / 20/02 


LEVI'S OUTLET 


WILLIAMSBURG, IA 


132.45 


WE 


07/30/02 


TM*The WHO 


ILLINOIS 


(199.70) 


WE 


1 1/29/02 


WAL-MART 


MANCHESTER, IA 


1,1 1 1.65 


WE 


12/21/02 


WAL-MART 


MANCHESTER, IA 


193.21 


WE 


KJjC i \j t i WO 


TINT FIDMF/ ATT-TT FTTP FVFN 


IA 


63 00 


WE 


D(S / 1 7 /D4 


ASKFN7YTF POM 




65 45 


WE 


06/17/04 


ASKENZYTE.COM 




4.50 


WE 


07/03/04 


PAYPAL AMORREE 


... 


272.95 


WE 


07/13/04 


IOWA WIRELESS 


— 


45.65 


WE 


07/19/04 


TM*TICKET MASTER TICKT 


___ 


100.90 


WE 


07/26/04 


HY-VEE FOOD & DRUG 


MARION, IA 


38.59 


WE 


07/31/04 


KOHL'S 


CEDAR RAPIDS, IA 


113.36 


WE 


08/06/04 


PAYPAL AMPHITHEA 


— 


25.50 


WE 


08/07/04 


OLD NAVY 


CEDAR RAPIDS, IA 


99.00 


WE 


08/07/04 


PAYPAL J SHEPPARD 


CEDAR RAPIDS, IA 


10.05 


DM 


08/10/04 


GRAPEVINE HILL INC 




25.45 


WE 


08/12/04 


IOWA WIRELESS 




45.65 


WE 


08/17/04 


BERKELEY 




69.95 


WE 


08/30/04 


WEBCAPADES 




21.95 


WE 


10/11/04 


IOWA WIRELESS 




45.65 


WE 


10/17/04 


BERKLEY SUPPLEMENTS.COM 




69.95 


WE 


11/10/04 


IOWA WIRELESS 




45.65 


WE 


12/08/04 


VICTORIA SECRET 




60.85 


WE 


12/10/04 


IOWA WIRELESS 




45.65 


WE 


12/20/04 


BERKLEY SUPPLEMENTS.COM 




69.95 



76 



Exhibit C 



Improper Amount 



Description of Improper Purchases 
per Receipt 


William 
Edgerly 


Bryan 
Edgerly 


Deneen 
Mangas 


Total 




2 MENS LEVI JEANS 


$ 74.18 






74.18 


A 


Not available 


201.80 


- 


- 


201.80 


A 


2 3 PR CTN QUART 


29.68 






29.68 


A 


5 MEN'S MERC 


132.45 


- 


- 


132.45 


A 


Not available 


(199.70) 


- 


- 


(199.70) 


A 


4 SYMPNC 27 STV; 3 COMBO; 2 
MICROWAVE 


1,111.65 


- 


- 


1,111.65 


A 


2 KM KULLrLK; MAllNblAYb dk; 
COMBO; 2 DVD PLAYER; VIDEO 
GAME 


193.21 






193.2 1 




Not available 


63.00 


- 


- 


63.00 


A 


Not available 


65.45 


- 


- 


65.45 


<§ 


Not available 


4.50 




- 


4.50 


<§ 


i\UL auatiaua: 








Oil 


(a 


Not available 




^ o.oo 




■+0.00 




A/io f i i / n vtlc 

i\ul auanauii: 




i nn on 
lUU.yU 




1 nn an 
luu.yu 




A/io f i j / ^ vtlc 

i\ul auanaua: 












A/io t /~n v i i / ^ l-tlc 
1\LIL LLULLLLLLU It; 


1 1 ^ 








A 


A/io f m v i 1 1n vtl c 
l\OL LLULLLLLLULc 


o ^ ^n 






o ^ ^n 




Not available 


qq nn 

yy.uu 






qq nn 
yy.uu 


(a 


Not available 


10.05 






10.05 


+ 


Not available 






25.45 


25.45 


+ 


Not available 


45.65 






45.65 


+ 


Not available 


69.95 






69.95 


+ 


Not available 


21.95 






21.95 


+ 


Not available 


45.65 






45.65 




Not available 


69.95 






69.95 


+ 


Not available 


45.65 






45.65 


+ 


Not available 


60.85 






60.85 


<§ 


Not available 


45.65 






45.65 


<& 


Not available 


69.95 






69.95 


<& 



77 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Improper Credit Card Purchases 
For the period July 1, 2004 through August 27, 2012 



Per Credit Card Statement 



Credit Card Transaction 



Holder 


Date 


Description 




Amount 


WE 


01/09/05 


IOWA WIRELESS 


— 


45.65 


WE 


03/06/05 


DELL MARKETING LP 


— 


1,040.00 


WE 


04/09/05 


IOWA WIRELESS 


— 


45.65 


WE 


05/09/05 


IOWA WIRELESS 


— 


45.65 


DM 


06/11/05 


SEARS ROEBUCK 


CEDAR RAPIDS, IA 


293.80 


WE 


06/17/05 


SEARS ROEBUCK 


CEDAR RAPIDS, IA 


99.67 


WE 


07/14/05 


WC JC WHITNEY CATALOG 




93.98 


WE 


07/25/05 


TM TICKETMASTER TICKT 




238.85 


WE 


08/10/05 


THE POSY PLACE 


MANCHESTER, IA 


44.80 


WE 


08/10/05 


TM CINDERELLA 




73.10 


WE 


09/08/05 


SPORTS PICTURES US 


417-8315000 MO 


21.75 


DM 


09/10/05 


CARYL OIL COMPANY 


COGGAN, IA 


49.98 


WE 


09/15/05 


AUTOZONE #1909 


CEDAR RAPIDS, IA 


31.49 


WE 


09/19/05 


WAL-MART 


CEDAR RAPIDS, IA 


24.14 


DM 


10/17/05 


WA1 -MART 


MAIMPHFSTFT? TA 


132.28 


WE 


12/05/05 


COLLEGE HANDIM 


CEDAR RAPIDS, IA 


13.53 


WE 


12/26/05 


ALN AMER LEGION EMBLEM 


INDIANPOLIS, IN 


44.90 


WE 


12/28/05 


NEW ERA/IOWA EVENTS CN 




96.50 


WE 


01/13/06 


TM SEETHER 




66.50 


WE 


02/06/06 


MARRIOTT 


DES MOINES, IA 


143.70 


WE 


02/15/06 


THE POSY PLACE 


MANCHESTER, IA 


67.20 


WE 


02/18/06 


NORBY'S FARM FLEET 


MANCHESTER, IA 


72.75 


WE 


03/11/06 


SHOE SENSATION 


CEDAR RAPIDS, IA 


52.49 



78 



Exhibit C 



Description of Improper Purchases 
per Receipt 

Not available 

Not available 
Not available 
Not available 

6 - TOOL BAG, 12; 2 - 12PC NUT,DRI; 
3 - SCREWDRIVER; 2 - 1 1 PC MET, 
SK; 2 - 1 1 PC SKT, RA; 2 WRENCH, 
5PC R; 2 - WRENCH, 5PC R 

2 - 18PC SAS, 12; 2 - LIGHTED MA; 2 
ADAPTOR SE; 2 EXT BAR ST,4 

Not available 

Not available 

Not available 

Not available 

Not available 

Not available 

2 PC VENTVIS 

1 - FLORAL 



Improper Amount 



William Bryan Deneen 

Edgerly Edgerly Mangas Total 



45.65 
1,040.00 
45.65 
45.65 



99.67 

93.98 
238.85 
44.80 
73.10 



31.49 
10.52 



293.80 



21.75 
49.98 



45.65 @ 
1,040.00 + 
45.65 @. 
45.65 + 
293.80 * 



99.67 A 

93.98 #, + 
238.85 @, #, + 
44.80 @, #, + 
73.10 @, #, + 
21.75 #, + 
49.98 #, + 
31.49 #, + 
10.52 A 



2 - LAY'S; 2 - CRACKERS; 1 FILTER 77.28 77.28 #, + 

CARTR; 2 - DOG DOG DROP; 1 - MAXI 

W/WINGS; 1 - NYQUIL COMBO; 1 - 

4PK BABYWASH; 1 - GV PNT BUTER; 

2 - BOTTLE; 1 - WM REESES HR; 1 - 

SNACK CAKE; 1 - MOTRIN; 3 - GV 

WHEAT BRD; 1 - DRY DOG FOOD; 2 - 

WORKS BOWL 



Not available 


13.53 


13.53 # 


Not available 




44.90 44.90 @, #, + 


Not available 


96.50 


96.50 @, #, + 


Not available 


66.50 


66.50 @, #, + 


Not available 


143.70 


143.70 @, #, + 


Not available 


67.20 


67.20 A 


Not available 


72.75 


72.75 * 


Not available 


52.49 


52.49 @, # 



79 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Improper Credit Card Purchases 
For the period July 1, 2004 through August 27, 2012 



Per Credit Card Statement 

Credit Card Transaction 

Holder Date Description Amount 

WE 03/29/06 DR SYMANTEC 69.99 



WE 


05/04/06 


J P CYCLES 


ANAMOSA, IA 


405.95 


WE 


05/07/06 


J P CYCLES 


ANAMOSA, IA 


(40.67) 


WE 


06/29/06 


DR SYMANTEC 




49.99 


WE 


07/11/06 


THE SIGNAL CELLULAR 




25.00 


WE 


08/18/06 


INTELIUS INTELIUS.COM 


... 


14.95 


WE 


10/23/06 


PAYLESS OPTICAL OUTLET 




79.90 


WE 


11/17/06 


TM DISTURBED 





89.95 


WE 


11/29/06 


TRACTOR SUPPLY CO 


CEDAR RAPIDS, IA 


30.41 


WE 


12/04/06 


FARMERS MUTUAL TEL 


... 


247.72 


WE 


12/19/06 


ENT ENTERTAINMENTREWRDS 




9.00 


WE 


01/16/07 


ENT ENTERTAINMNTREWRDS 


— 


9.00 


WE 


04/17/07 


NEDREBOS FORMAL 


CEDAR RAPIDS, IA 


149.10 


WE 


06/25/07 


POOL TECH MIDWEST INC 


CEDAR RAPIDS, IA 


18.80 


WE 


07/05/07 


KOHL'S 


CEDAR RAPIDS, IA 


65.29 


WE 


07/09/07 


CLEAR VISION EYECARE 


CEDAR RAPIDS, IA 


89.00 


WE 


07/09/07 


PEARLE VISION 


CEDAR RAPIDS, IA 


219.95 


WE 


07/21/07 


USCELL 




264.17 


WE 


07/29/07 


SYM SYMANTEC 




49.99 


WE 


09/20/07 


USCELL 




333.51 


WE 


11/09/07 


JAI JEGS AUTOPARTS 




94.23 


WE 


11/12/07 


JAI JEGS AUTOPARTS 




264.21 


WE 


11/15/07 


COUNTRY INN & SUITES 


ROCHESTER, MN 


119.88 


WE 


11/16/07 


AUTOZONE #1910 


CEDAR RAPIDS, IA 


97.47 


WE 


11/17/07 


NORBY'S FARM FLEET 


MANCHESTER, IA 


42.78 


WE 


11/21/07 


CASEY'S 


STEWART VILLE, MN 


36.00 


WE 


11/21/07 


TM ROB ZOMBIE 




175.10 


WE 


12/03/07 


FARMERS MUTUAL TEL 




164.56 


WE 


01/09/08 


DAIRY QUEEN 


MANCHESTER, IA 


21.98 


WE 


01/23/08 


LL BEAN MAILORDER 




192.95 


WE 


02/20/08 


KOHL'S 


DUBUQUE, IA 


48.14 



80 



Exhibit C 



Improper Amount 



Description of Improper Purchases 
per Receipt 


William 
Edgerly 


Bryan 
Edgerly 


Dene en 
Mangas 


Total 






NORTN INTERNET SECURITY 2006 2- 
YEAR SUBSCRIPTION 


69.99 


_ 


- 


69.99 


@, 


# 


Not available 


405.95 






405.95 


@» 


# , + 


Not available 


[■^tU.O / ) 






\ L r\J.'0 i J 






WUK1 U1N 11N 1 EKJNE1 oELUKl 1 Y 2UUo 


49.99 






49.99 


# , 


+ 


Not available 


25.00 






25.00 


# , 




Not available 


14.95 






14.95 


+ 




Not available 


79.90 






79.90 


# , 


+ 


Not available 


89.95 






89.95 


# , 


+ 


1 - rJUU 1 alL J Oil, BK blZE 


30.41 






30.41 






Not available 


O A T TO 

24 /. / 2 






247.72 


# , 


+ 


Not available 


9.00 






9.00 


# , 




Not available 


9.00 






9.00 


+ 




Not available 


149. 10 






149. 10 


# , 


+ 


o oa at t~\ ii nuTT^rr' on t tdt \ t\t a r\-u. 






18.80 


18.80 


# , 


+ 


iVbt available 


65.29 






65.29 






Not available 


89.00 






89.00 






Not available 


219.95 






219.95 


+ 




Not available 


264. 17 






264. 17 


+ 




Not available 


49.99 






49.99 


+ 




Not available 


333.51 






333.5 1 






Not available 


94.23 






94.23 


#> 


+ 


Not available 


264.21 






264.21 


#> 


+ 


Not available 


119.88 






119.88 


#> 


+ 


Not available 


97.47 






97.47 


#> 


+ 


Not available 


42.78 






42.78 


#> 


+ 


Not available 


36.00 






36.00 


#> 


+ 


Not available 


175.10 






175.10 


#> 


+ 


Not available 


164.56 






164.56 


#> 


+ 


Not available 


21.98 






21.98 


#> 


+ 


Not available 


192.95 






192.95 


# 




MENS RUNNING SH (SHOES) 


48.14 






48.14 


A 





81 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Improper Credit Card Purchases 
For the period July 1, 2004 through August 27, 2012 



Per Credit Card Statement 

Credit Card Transaction 



Holder Date Description Amount 



WE 


03/29/08 


NORBYS FARM FLEET 


MANCHESTER, IA 


445.04 


WE 


07/18/08 


GO AMERICA 


COGGON, IA 


41.05 


WE 


07/28/08 


JAI JEGS AUTOPARTS 


— 


259.87 


WE 


08/09/08 


ADVANCE AUTO PARTS 


MARION, I A 


221.41 


WE 


09/10/08 


BEST BUY 


CEDAR RAPIDS, IA 


105.99 


W ili 


net /OA / HQ 


XX7A/T QT Tr>TTT?r , Tn\TT A Tnp 


A/T A OT(~ll\T T A 




WE 


09/25/08 


WM SUPERCENTER 


MARION, I A 


11.27 


WE 


10/04/08 


WAL-MART 


MANCHESTER, IA 


42.62 


WE 


10/15/08 


1 800 PETMEDS 




108.98 


WE 


11/13/08 


KEICKS 




79.45 


WE 


11/17/08 


MCDONALDS 


CEDAR RAPIDS, IA 


9.61 


WE 


11/29/08 


HOTELS.COM 




217.13 


WE 


03/25/09 


OLD CHICAGO 


ANKENY, IA 


40.03 


WE 


03/26/09 


COURTYARD BY MARRIOTT 


ANKENY, IA 


99.68 


WE 


05/06/09 


ONLINE RCGR 




82.40 


WE 


05/13/09 


AUTOZONE #1909 


CEDAR RAPIDS, IA 


42.78 


WE 


05/16/09 


NORBY'S FARM FLEET 


MANCHESTER, IA 


123.13 


WE 


05/25/09 


AUTOZONE #1909 


CEDAR RAPIDS, IA 


28.18 


WE 


05/30/09 


TM AC DC 




412.20 


WE 


06/02/09 


PRAIRIE MOON BAR AND GRILL 


PRAIRIEBURG, I A 


24.60 



82 



Exhibit C 



Improper Amount 

Description of Improper Purchases William Bryan Deneen 
per Receipt Edgerly Edgerly Mangas Total 

Not available 445.04 445.04 #, + 

1 - AQUAFINA WTR 1L & DEPOSIT 1.04 1.04 A 



Not available 

FUEL PUMP MODULE BOSCH FOR 
200 DODGE NEON 

Not available 

1 - FLASH DRIVE; 1 MT DEW & 
DEPOSIT ($1.38 + $0.05); 3 - 
BOOKCASE 

1 - HOMEF T SPRY (Flea and Tick 
Home Spray); 1 - DOG DOG DROP 
(FLEA AND TICK DROPS) 
3 - 1ST AID KIT; 1 - STRWTWZLRS; 1 
- EQTRIP ANTI; 2 - FISH BAIT 

Not available 
Not available 
Not available 
Not available 

1 - MOZZ STICKS; 1 - MUSHROOM 
DBL SWISS; 3 - SAM ADAMS 
BOSTON 160Z ($18.86) 
Not available 

Not available 

Not available 

Not available 

Not available 

Not available 

Not available 



259.87 - - 259.87 #, + 

221.41 - - 221.41 #, + 

105.99 105.99 #, + 

128.59 - 128.59 A 

11.27 - - 11.27 A 

42.62 42.62 A 

108.98 - 108.98 #, + 

79.45 79.45 # 

9.61 9.61 # 

217.13 - - 217.13 #, + 

40.03 - - 40.03 # 

99.68 99.68 # 

82.40 82.40 + 

42.78 - - 42.78 + 

123.13 123.13 + 

28.18 28.18 #, + 

412.20 - 412.20 #, + 

24.60 24.60 #, + 



83 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Improper Credit Card Purchases 
For the period July 1, 2004 through August 27, 2012 



Per Credit Card Statement 



Credit Card Transaction 



Holder 


Date 


Description 




Amount 


WE 


06/05/09 


AUTOZONE #1909 


CEDAR RAPIDS, IA 


85.59 


WE 


06/18/09 


MYLIFE/ REUNION-SEARCH 


— 


59.00 


WE 


06/18/09 


MYLIFE/ REUNION-SEARCH 




1.00 


WE 


07/22/09 


KOHL'S 


CEDAR RAPIDS, IA 


213.94 


WE 


07/23/09 


KOHL'S 


CEDAR RAPIDS, IA 


37.01 


WE 


11/11/09 


OKOBOJI GRILL 


ANKENY, IA 


35.76 


WE 


04/21/10 


WAL-MART 


MANCHESTER, IA 


28.41 


WE 


05/21/10 


ADVANCE AUTO PARTS 


MARION, I A 


26.73 


WE 


05/21/10 


AUTOZONE #1909 


CEDAR RAPIDS, IA 


17.43 


WE 


06/01/10 


JAIMEGS 190 AUTOPARTS 


— 


383.97 


WE 


06/02/10 


KFC #L660020 


MARION, I A 


17.11 


WE 


06/18/10 


MYLIFE* REUNION-SEARCH 




60.00 


WE 


07 / 12/ 10 


MYLIFE^ REXJNION-SEARCH 
MERCHANDISE/ SERVICE RETURN 




i A cy c\r\\ 

(48.00) 


WE 


07/23/10 


TM "SCORPIONS 612-989-5151 




126.55 


WE 


09/23/10 


KOHL'S 


CEDAR RAPIDS, IA 


155.11 


WE 


09/28/10 


WAL-MART 


MARION, I A 


374.09 


WE 


12/05/10 


MAIN STREET MARKET 


COGGON, IA 


30.26 


WE 


03/06/11 


WAL-MART 


OSCEOLA, IA 


11.62 


DM 


04/25/11 


ECONO LODGE SHAMROCK 


SHAMROCK, TX 


138.57 


WE 


05/28/11 


KOHL'S 


CEDAR RAPIDS, IA 


209.71 


WE 


12/10/11 


GOLDEN EGG 


CEDAR RAPIDS, IA 


41.51 



Total 

WE - Incurred on credit card assigned to William Edgerly. 
DM - Incurred on credit card assigned to Deneen Mangas. 

@ - Considered improper based on notation made on credit card statement by Deneen Mangas. 

# - Considered improper based on amount included in "Due from Employees" account. 

+ - Considered improper based on notation made on Bills for Review presented to Board of Trustees. 

A - Considered improper based on review of either vendor, check memo or supporting documentation. 

~ - Only a portion of the total purchase was improper. 



84 



Exhibit C 



Improper Amount 



Description of Improper Purchases 
per Receipt 

Not available 
Not available 
Not available 
Not available 

SPORTS APPAREL; MENS SHORTS 
5 - BLACK VELVET 



William Bryan Deneen 

Edgerly Edgerly Mangas Total 



85.59 
59.00 
1.00 
213.94 
37.01 
18.75 



85.59 #, + 

59.00 #, + 
1.00 #, + 

213.94 # 

37.01 # 
18.75 A 



2 - NESTLE WATER 



6.96 



6.96 A 



Not available 
Not available 
Not available 
Not available 
Not available 
Not available 



26.73 
17.43 

383.97 
17.11 
60.00 

(48.00) 



26.73 # 
17.43 # 

383.97 #, + 
17.11 #, + 
60.00 #, + 

(48.00) A 



Not available 
Not available 
1 - DEJABLUE WTR 



126.55 
155.11 
0.77 



126.55 A 
155.11 A 
0.77 A 



Not available 

1 - IAMS DRY DOG; 1 - 5 MD LEASH 
Not available 

4 - MENS LEVI JEANS; $30.00 
KOHL'S CASH RECEIVED 
Not available 



30.26 
11.62 

209.71 
41.51 



138.57 



30.26 + 

11.62 + 

138.57 # 

209.71 A 

41.51 A 



$ 12,078.52 419.50 670.53 13,168.55 



85 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 



Unsupported Credit Card Purchases 
For the period July 1, 2004 through August 27, 2012 



Per Credit Card Statement 



Credit Card 
Holder 


Transaction 
Date 


Description 




Amount 


WE 


07/23/02 


O'REILLY 


MARION, IA 


$ 122.51 


WE 


07/25/02 


O'REILLY 


MARION, I A 


140.24 


WE 


07/27/02 


O'REILLY 


MARION, I A 


193.05 


WE 


07/30/02 


O'REILLY 


MARION, I A 


(47 90) 


WE 


08/15/02 


MENARDS 


CEDAR RAPIDS, I A 


29.36 


WE 


09/21/02 


O'REILLY 


MARION, IA 


29.66 


WE 


11/09/02 


RP COMMUNICATIONS 


CORAVILLE, IA 


113.29 


WE 


01/20/03 


O'REILLY 


MARION, I A 


40.42 


WE 


01/22/03 


O'REILLY 


MARION, I A 


(14 181 


WE 


01/22/03 


MENARDS 


CEDAR RAPIDS, I A 


56.40 


WE 


03/11/03 


ORSCHELN'S 


MARION, I A 


30.73 


DM 


03/29/03 


THE HOME DEPOT 


CEDAR RAPIDS, I A 


199.22 


WE 


04/01/03 


CASCADE LUMBER CO 


CASCADE, IA 


37.12 


WE 


04/03/03 


SEARS ROEBUCK 


CEDAR RAPIDS, IA 


108.66 


WE 


04/12/03 


THEISEN'S 


MONTICELLO, IA 


32.28 


WE 


04/15/03 


MENARDS 


CEDAR RAPIDS, I A 


20.87 


DM 


04/23/03 


THE HOME DEPOT 


CEDAR RAPIDS, IA 


125.46 


WE 


05/19/04 


VILLAGE INN 


ANKENY, IA 


11.99 


WE 


05/20/04 


BENNIGAN'S 


URBANDALE, IA 


29.22 


WE 


r\c / on I r\/\ 
05/20/04 


VILLA Lit, 1JNJN 


AJNKhlN Y, IA 


31.75 


WE 


05/25/04 


ORSCHELN'S 


MARION, IA 


17.77 


WE 


05/26/04 


SYM*SYMANTEC 




39.95 


DM 


05/26/04 


SYM*SYMANTEC 




39.95 


WE 


07/27/04 


JOHNNY KETELSEN RV INC 


MARION, IA 


27.85 


WE 


09/25/04 


O'REILLY 


MARION, IA 


111.29 


WE 


10/10/04 


SEARS AUTO CNTR 


MARION, IA 


109.16 


WE 


11/23/04 


ADVANCE AUTO PARTS 


MARION, IA 


7.31 


WE 


12/27/04 


ELECTRONIC ENGINEERING 




73.39 


WE 


01/04/05 


O'REILLY 


MARION, IA 


20.96 


WE 


03/22/05 


SYM SYMANTEC 




39.95 



86 



Exhibit D 



Unsupported Amount 



William Deneen 

Edgerly Mangas Total 

122.51 122.51 

140.24 140.24 

193.05 193.05 

(47.90) (47.90) 

29.36 29.36 

29.66 29.66 

113.29 113.29 

40.42 40.42 

(14.18) (14.18) 

56.40 56.40 

30.73 30.73 
199.22 199.22 

37.12 37.12 

108.66 108.66 

32.28 32.28 

20.87 20.87 
125.46 125.46 

11.99 11.99 

29.22 29.22 

31.75 31.75 

17.77 - 17.77 

39.95 39.95 
39.95 39.95 

27.85 27.85 

111.29 111.29 

109.16 109.16 

7.31 7.31 

73.39 73.39 

20.96 20.96 
39.95 39.95 



87 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Unsupported Credit Card Purchases 
For the period July 1, 2004 through August 27, 2012 



Per Credit Card Statement 



Credit Card 
Holder 


Transaction 
Date 


Description 




Amount 


WE 


05/11/05 


CELL-U-BYTE 


MARION, IA 


136.34 


WE 


06/20/05 


ARNOLD'S OUTDOOR EQUIPMENT 


CENTER POINT, I A 


3.21 


WE 


06/24/05 


ARNOLD'S OUTDOOR EQUIPMENT 


CENTER POINT, IA 


28.60 


WE 


07/27/05 


K'S ACRES AUTO PARTS 


CEDAR RAPIDS, IA 


157.50 


WE 


10/22/05 


UNITED BLDG CENTER 




40.55 


WE 


01/16/07 


VILLAGE INN 


AN KEN Y, I A 


10.25 


WE 


01/29/07 


FREEDOM WIRLESS 


MARION, IA 


18.87 


WE 


09/26/07 


CARROLL DISTRIBUTING 


MARION, IA 


125.54 


WE 


11/03/07 


NORBY'S FARM FLEET 


MANCHESTER, IA 


25.22 


WE 


11/26/07 


AUTOZONE #1910 


CEDAR RAPIDS, IA 


21.18 


WE 


12/06/07 


AUTOZONE # 1909 


CEDAR RAPIDS, IA 


(12 72) 


WE 


12/19/07 


CARROLL DISTRIBUTING 


MARION, IA 


2.12 


WE 


12/19/07 


CARROLL DISTRIBUTING 


MARION, IA 


(2 12) 


WE 


02/11/08 


O'REILLY 


MARION, IA 


10.59 


WE 


04/11/08 


MIDWAY OUTDOOR EQUIPMENT 


HIAWATHA, IA 


16.88 


WE 


04/25/08 


CARROLL DISTRIBUTING 


MARION, IA 


158.62 


WE 


10/25/08 


NORBY'S FARM FLEET 


MANCHESTER, IA 


36.34 


WE 


11/17/08 


ADVANCE AUTO PARTS 


CEDAR RAPIDS, IA 


25.21 


WE 


11/18/08 


ADVANCE AUTO PARTS 


CEDAR RAPIDS, IA 


(8.80) 


WE 


11 / 1 n /no 

11/ 19/08 


AKJNULD M(J1 UK bUPFLY 


1\ n A T~JT AM T A 
MAK1UJN, IA 


28.61 


WE 


12/13/08 


NORBY'S FARM FLEET 


MANCHESTER, IA 


21.59 


WE 


01/07/09 


PAT MCGRATH CHEVYLAND 


CEDAR RAPIDS, IA 


28.23 


WE 


02/17/09 


USCELL 




15.85 


WE 


02/24/09 


WEBROOT SOFTWARE, INC 




49.95 


WE 


04/18/09 


WEBROOT SOFTWARE, INC 




39.95 


WE 


06/03/09 


ELECT ENG & EQUIP CO 


DES MOINES, IA 


118.33 


WE 


07/01/09 


BEST BUY 


CEDAR RAPIDS, IA 


23.53 


WE 


11/12/09 


OKOBOJI GRILL 


ANKENY, IA 


19.71 


WE 


12/18/09 


C ELLAI RS COM 


CEDAR RAPIDS, IA 


19.25 


WE 


12/30/09 


VILLAGE INN 


CEDAR RAPIDS, IA 


35.79 



88 



Exhibit D 



Unsupported Amount 

William Deneen 



gerly Mangas 


Total 


136.34 


136.34 


3.21 


3.21 


28.60 


28.60 


157.50 


157.50 


40.55 


40.55 


10.25 


10.25 


18.87 


18.87 


125.54 


125.54 


25.22 


25.22 


21.18 


21.18 


(12.72) 


(12.72) 


2.12 


2.12 


(2.12) 


(2.12) 


10.59 


10.59 


16.88 


16.88 


158.62 


158.62 


36.34 


36.34 


25.21 


25.21 


(8.80) 


(8.80) 


28.61 


28.61 


21.59 


21.59 


28.23 


28.23 


15.85 


15.85 


49.95 


49.95 


39.95 


39.95 


118.33 


118.33 


23.53 


23.53 


19.71 


19.71 


19.25 


19.25 


35.79 


35.79 



89 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 



Unsupported Credit Card Purchases 
For the period July 1, 2004 through August 27, 2012 



Per Credit Card Statement 



Credit Card 
Holder 


Transaction 
Date 


Description 




Amount 


U1V1 


Ul / I'-t j 1U 


CTApr T^Q FtTRFC'T 






WE 


00 10 1 /in 


WFRROOT ^OFTWARF TNP 

WCjDRWUI o\ /[ 1 VV rtlvC^, IINV^ 




49 95 


WE 




AT IT070NF # 1 QOQ 


PFFIAR RAPTF)^ TA 


72 34 


WE 


/ i q / i n 


ORSPT4FT N FARM AND HOMF 


MARION TA 


52 15 


WE 


Oft /9Q / 1 o 


T nwFf^ 

LUWJlO 


C'FnAR RAPTF)^ TA 


99 4. T 


WE 


09/10/10 


NORBY'S FARM FLEET 


MANCHESTER, IA 


235.22 


WE 


11/16/10 


STANER HEATING & PLUMB 


MONTICELLO, IA 


35.60 


WE 


12/03/10 


LOWES 


CEDAR RAPIDS, IA 


22.12 


WE 


12/23/10 


FAREWAY 


CEDAR RAPIDS, IA 


58.74 


WE 


02/21/11 


WEBROOT SOFTWARE, INC 




53.45 


WE 


05/19/11 


NORBY'S FARM FLEET 


MANCHESTER, IA 


19.22 


WE 


06/15/11 


AUTOZONE #1909 


CEDAR RAPIDS, IA 


158.34 


WE 


10/25/11 


THE MINI MART 


HOPKINTON, IA 


5.61 


WE 


11/29/11 


NORBY'S FARM FLEET 


MANCHESTER, IA 


109.08 


WE 


12/01/11 


AUTOZONE #19 10 


CEDAR RAPIDS, IA 


53.03 


WE 


02/21/12 


WEBROOT SOFTWARE, INC 




49.95 



Total $ 4,343.60 



WE - Incurred on credit card assigned to William Edgerly. 
DM - Incurred on credit card assigned to Deneen Mangas. 



90 



Exhibit D 



Unsupported Amount 

William Deneen 



Bdgerly 


M angas 


Total 


- 


374.49 


374.49 


49.95 


- 


49.95 


72.34 


- 


72.34 


52.15 


- 


52.15 


22.41 


- 


22.41 


235.22 


_ 


235.22 


35.60 




35.60 


22.12 




22.12 


58.74 




58.74 


53.45 




53.45 


19.22 




19.22 


158.34 




158.34 


5.61 




5.61 


109.08 




109.08 


53.03 




53.03 


49.95 




49.95 


3,604.48 


739.12 


4,343.60 



91 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 

Unauthorized Vacation Payouts to William Edgerly 
For the period July 1, 2004 through August 27, 2012 



Per General Ledger 



Check 
Number 


Date 


Memo 




Amount 


Date of Prior 
Paycheck 


Date of 
Subsequent 
Paycheck 


23436 


03/16/05 


1st week vacation 


$ 


536.15 


03/11/05 


03/17/05 


23489 


04/18/05 


2nd week vacation 




536.15 


04/14/05 


04/21/05 


23552 


06/14/05 


3rd week vacation 




561.15 


06/09/05 


06/16/05 


23856 


03/24/06 


vacation 




538.00 


03/23/06 


03/30/06 


23888 


04/21/06 


None 




538.00 


04/20/06 


04/27/06 


23917 


05/12/06 


None 




538.00 


05/11/06 


05/18/06 


24251 


03/19/07 


vacation 




563.97 


03/15/07 


03/22/07 


24270 


04/04/07 


vacation 2 




563.97 


03/29/07 


04/05/07 


24279 


04/18/07 


3rd vacation 




563.97 


04/12/07 


04/19/07 


24670 


03/28/08 


None 




580.27 


03/27/08 


04/03/08 


24676 


04/10/08 


2nd week vacat. .. 




580.27 


04/10/08 


04/17/08 


24715 


05/20/08 


3rd week vacati. .. 




580.27 


05/15/08 


05/22/08 


24978 


01 /05/09 


VACATION 




605.27 


12/31/08 


01/08/09 


25001 


01/30/09 


2nd week vacat. .. 




605.27 


01/29/09 


02/05/09 


25009 


02/12/09 


3rd vacation 




605.27 


02/12/09 


02/19/09 


25323 


01/12/10 


vacation 




603.61 


01/07/10 


01/14/10 


25329 


01/22/10 


2nd vacation 




583.61 


01/21/10 


01/28/10 


25354 


02/10/10 


3rd vacation pay 




583.61 


02/04/10 


02/11/10 


25640 


01/03/11 


None 




633.04 


12/30/10 


01/06/11 


25622 


01/18/11 


2nd vacation 




649.86 


01/13/11 


01/20/11 


25690 


02/28/11 


None 




649.87 


02/24/11 


03/03/11 


25993 


03/08/12 


None 




3,105.72 


## 


## 


Total 






$ 


15,305.30 







* - Per the payroll register. 

A - Payroll register not available - used general ledger information and payroll register 

for similar check amounts. 
## - Not applicable. Payout of 5 weeks vacation after resignation. 



92 



Exhibit E 



Employer's Share of 



Gross 



Amount Paid* 


FICA 


IPERS 


Total 


$ 


839.42 


64.22 


48.27 


951.91 




839.42 


64.22 


48.27 


951.91 




839.42 


64.22 


48.27 


951.91 




864.61 


66.14 


49.72 


980.47 




864.61 


66.14 


49.72 


980.47 




864.61 


66.14 


49.72 


980.47 




877.58 


67.13 


50.46 


995.17 




877.58 


67.13 


50.46 


995.17 




877.58 


67.13 


50.46 


995.17 




912.68 


69.82 


55.22 


1,037.72 




Q 1 O ftR 
y 1 Z.Do 


69.82 


55.22 


1,037.72 




912.68 


69.82 


55.22 


1,037.72 




912.68 


69.82 


57.96 


1,040.46 




912.68 


69.82 


57.96 


1,040.46 




912.68 


69.82 


57.96 


1,040.46 




912.68 


69.82 


60.69 


1,043.19 




912.68 


69.82 


60.69 


1,043.19 




912.68 


69.82 


60.69 


1,043.19 




958.31 


73.31 


66.60 


1,098.22 




987.06 


75.51 


68.60 


1,131.17 




987.06 


75.51 


68.60 


1,131.17 




5,058.70 


386.99 


408.24 


5,853.93 


$ 


23,950.08 


1,832.17 


1,579.00 


27,361.25 



93 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 



Unauthorized Vacation Payouts to Deneen Mangas 
For the period July 1, 2004 through August 27, 2012 



Per General Ledger 



Check 
Number 


Date 


Memo 


Amount 


Date of 
Prior 
Paycheck 


Date of 
Subsequent 
Paycheck 


23590 


07/13/05 


None 


394.93 


07/07/05 


07/14/05 


24273 


04/05/07 


vacation 


384.32 


04/05/07 


04/12/07 


24697 


04/22/08 


1 wk vacation 


400.25 


04/17/08 


04/24/08 


25003 


02/04/09 


1 week vacation 


400.25 


01/29/09 


02/05/09 


25389 


03/18/10 


None 


412.34 


03/17/10 


03/25/10 



Total 



* - Per the payroll register. 



94 



Exhibit F 



Employer's Share of 



Gross 



Amount Paid* 


FICA 


IPERS 


Total 


$ 482.72 


36.93 


27.76 


547.41 


506.86 


38.77 


29.14 


574.77 


527.13 


40.33 


31.89 


599.35 


527.13 


40.33 


33.47 


600.93 


553.49 


42.34 


36.81 


632.64 


$ 2,597.33 


198.70 


159.07 


2,955.10 



95 



Report on the Special Investigation of the 
Coggon Municipal Light Plant 



Staff 



This investigation was performed by: 

Annette K. Campbell, CPA, Director 

James R. Wittenwyler, Senior Auditor 

Brian P. Schenkelberg, CPA, Senior Auditor 2 



Tamera S. Kusian, CPA 
Deputy Auditor of State 



96 



Appendices 



97 



Report on Special Investigation 
of the 

Coggon Municipal Light Plant 



98 



Appendix 1 



Report on Special Investigation of the 
Coggon Municipal Light Plant 

Pictures from Go America Surveillance Videos 




10/31/11 



99 



Appendix 1 



Report on Special Investigation of the 
Coggon Municipal Light Plant 

Pictures from Go America Surveillance Videos 




100 



Appendix 1 



Report on Special Investigation of the 
Coggon Municipal Light Plant 

Pictures from Go America Surveillance Videos 




12/10/11 



101 



Appendix 2 



Report on Special Investigation of the 
Coggon Municipal Light Plant 

Selected Disbursement Listings and Credit Card Statement 



BILLS FOR REVIEW APRIL 2005 
CMLP 



ALLIANT ENERGY 


UTILITY 


$442.16 


CARYL OIL 


GAS 


$455.16 


UBC 


PLANT LUMBER 


$485.75' 


LINN NEWSLETTER 


PUBLICATION 


$154.77 


MAIN ST. MARKET 


SUPPLIES 


$10.22 


IAMU 


ENERGIZER 


$115.33 


TERRY DURIN 


LINE SUPPLIES 


$145.96 


I WIRELESS 


CELL PHONE 


$50.14 


RELIABLE 


OFFICE SUPPLIES 


$75.36 


MCI 


PHONE 


$117.02 


ELAN 


VARIOUS 


$1138.66 


REIMBURED BY WILLIAM $ 1 074.00 




BFI 


GARBAGE 


$28,35 


PHIL'S TIRE AND OIL 


TRUCK 


$300.14 



BILLS ALREADY PAID BECAUSE OF DUE DATE 

RPGI ELECTRICITY $9405.84 

K&M TREE SERVICE TREE REMOVAL $500.00 

AUTO GLASS SOULUTIONS WINDSHIELD $150.00 



102 



Appendix 2 



Report on Special Investigation of the 
Coggon Municipal Light Plant 

Selected Disbursement Listings and Credit Card Statement 



CMLP 
BILLS FOR REVIEW 
FEBRUARY 2006 



ALLIANT 


GAS UTILITY 


$ J 245.03 


US CELLULAR 


CELL PHONE 


$86.68 


IOWA FIRE MARSHALL 


TANK REGISTRATION 


$20.00 


CJ COOPER 


DRUG TEST 


$120.00 


MCI 


PHONE 


$117.36 


ALLIED WASTE 


GARBAGE HAULING 


$32.90 


FLETCHER RE1NHARDT 


LINE SUPPLIES 


$62.96 


TERRY DURIN . 


LINE SUPPLIES 


$111.98 


IOWA ONE CALL 


LOCATES 


$13.50 


RELIABLE OFFICE 


SUPPLIES 


$77.01 



BILLS PAID ALREADY BECAUSE OF DUE DATE: 

WELLMARK INS. MED. INS. $1830.16- 

RPGI ELECTRICITY $10435.12 

ELAN FUEL TRUCK $344.44 

WILLIAM REIMBURSE $163.00 

DENEEN RE1MB (WILLIAM CHRISTMAS PRESENT)$44.% 



103 



Appendix 2 



Report on Special Investigation of the 
Coggon Municipal Light Plant 

Selected Disbursement Listings and Credit Card Statement 




Linn County State Bank 



January Statement for activity from Dec . 20,2 005 through Jan. 20, 2006 
COGGON MUNICIPAL LGHT (CPN OOOOHI) 



Inquiries; 1-866-552-8855 
bus ib 13 Page! of 2 



Activity Summary 



Previous Balance 

Payments and Credits 

Purchases. Advances & Other Debits 
FINANCE CHARGES,. 
New Balance 



$1,78922 
$1,789.22 

$331.90 
$12.54 

$344.44 



Credit and Payment Information 



Credit Line $4,500.00 

Available Credit $4,155.56 

Minimum Payme nl Due (C urrent Month)... $ 1 0.00 

Minimum Pavmeni Due (Past Due) $0.00 

Total New Minimum Payment Due $1 0.00 

Payment Due Date .„, „ Feb. 1 4, 2005 



To reduce or avoid paying additional finance charges on your purchase balance, pay the total new balance of '$344.44 by 02*14/06. 
Any cash balance or balance transfer balance wit! continue to accrue daily interest until the date your payment is received. 



transactions edgerly, Willi am 



Post Trans 

Date Date 

12/27 12/25 

12/30 12/28 

01/09 01/06 

01/17 01/13 

01/18 01/16 

01/20 01/18 



mom 



fief. 

Nbr Description of Transaction 

1329 GO AMERICA 00387134 COGGON IA ^-^-i.. S50.00 

0044 NEW ERA/IOWA EVENTS CN 800-481 -3541 IA ..jfiSlB».Wlt'$96.50 
2117 ALN'AMER LEGION EMBLEM INDIANAPOLIS IN...(2WZ* A $44.90 

1949 TM'SEETHER 612-989-5151 !L ■4,Ayw-r $66.50 

4426 GO AMERICA 00387134 COGGON I A $18.00 

3014 GO AMERICA 003871 34 COGGON IA $56.00 



Total for account 



$331.90 



Post Trs-ns Rpf 

Date Dare Nbr Description of Transaction 

12/20 12/20 0136 PAYMENT THANK YOU 

01/17 01/17 0055 PAYMENT THANK YOU 

01/20 '"FINANCE CHARGE""INTEREST .. 



Total for account 





Amount Notation 

$1,393.40 CR 

$395.82 CR 

S12.54 



$1,778.68 CR 



Corresp —APR"' Srlce 
APR 1(1/5 Period Period 



Interest 



BALANCE TRANSFER 

PURCHASES 

AOVAtCES 



saoo 

S344.44 
50.00 



$0.00 077369% 
$506.63 0.077369% 
$0.00 0.077369% 



VARIABLE 
VARIABLE 
VARIABLE 



$0.00 2&24% 0.CC% N 
$12.54 23.24% 23.24% Y 
$0,00 28.24% 0.00% N 



Continued on Next Paoe 



i 



104 



Appendix 3 



Report on Special Investigation of the 
Coggon Municipal Light Plant 

Copy of Support Provided for Payments to William Edgerly 



Billed to: Coggon Municipal Light Plant ' 
From; William Edgerly 

Invoke for consulting. Includes Phone calls, locations, reports, and 

January 6 -31 
February 1-29 
March 1-31 
April 1- 30 
May 1-27 



5 hours 

5 hours 
7 hours 
7 hours 

6 hours 



Total hours 
45/hour 





105 



Appendix 4 



Report on Special Investigation of the 
Coggon Municipal Light Plant 

Copy of Minutes from the May 21, 2012 Board Meeting 
which were Received in August 2012 



Coggon Municipal Light Plant 
:i:r.:zd of Ti".isLt!OS Vlcelinu 
May 21 st , 2012 

The CoggOJl Municipal 1 j^.liL Plant Board of Trustees met in regular session 
on May 2l s \ 2012. Chairman Ed Carson called the mealing to order at 7:50 
p r m- with these people in attendance: tru sloes Brian Sanderson, Joseph 
Englerand employee Anna Felder, as well as puhlic attendees Richard Foyc, 
and Dan Reiter. 

Reviewed April minutes. Trustee Engler motioned to approve minutes with 
no changes, Trustee Sanderson seconded, all ayed. Reviewed April hills. 
Trustee Sanderson motioned to approve. Trustee Engler seconded, all ayed. 



Bills as follows: 



US CELLULAR 


CELL PHONES 




CITY OF COGGON 


WATER/SEWER 




CENTURYLINK 


INTER NET/PHONE 


$150.27 


ALLIANT 


HEAT 


S3 16.09 


ALLIED WASTE 


GARBAGE HAULING 


£90,62 


LINN NEWSLETTER 


MINUTE POSTING 


$103.95 


CARD MEMBER SERVICES 


CREDIT CARD (total) 


£971.84 




OFFICE SUPPLIES 


$9 13.47 




INTEREST 


£19,37 




FEES 


$39.00 


ELDERKIN & P1RN1E 


ATTORNEY FEES 


$50.00 


CUMMTNS 


ENGINE MAINTENANCE 


£215.87 


MILEAGE REIMBURSEMENT PLANT 


$8 1 .03 


FLETCHFP klil NE IARDT 


PLANT EQUIPMENT 


£162. 64 


IOWA UTILITIES BOARD 


FISCAL ASSESSMENT 


SlG.gS 


ELLIS IMPLEMENT 


REPAIR 


£48.53 


MCC RIGHT AGENCY 


INSURANCE 


S60SL50 


I A DEFT OF REVENUE 


TAX LIABILITY 


SJ471.82 


RPGI 


ELECTRICITY 


J] 1381.50 



The meeting moved to Old Business topics where the purchase of a truck 
was discussed first, The plant intends to spend in the range of $ 1 5-25 
thousand on a used high ranger truck aged anywhere from the mid 1990 s s to 
early 2000's. No purchase will he made until the hoard of trustees can get 



106 



Appendix 4 



Report on Special Investigation of the 
Coggon Municipal Light Plant 

Copy of Minutes from the May 21, 2012 Board Meeting 
which were Received in August 2012 



input from a Plant Superintendent, Also discussed was the upcoming rate 
increase. The final notice is to be sent with the next billing at the beginning 
of June. The rate increase was original iy voted on and passed back al the 
March 2(i\ 2 meeting. The rati; increase takes effect July 1 20 1 2. 

The meeting moved to Mew Business and the insurance with McCright 
Agency was discussed. The policy is up for renewal. Chairman Carson 
motioned lo puj McCrUh: ikt firs: :>mtion of the payment for thi- 

renewal premium. Trustee Engler seconded, all ayed, The meeting moved to 
Well mark insurance, and Employee Felder explained that there is no current 
policy, but should the reed arise for a new one, the application process will 
start new. Employ lx' Felder notified the board that EMC Insurance was 
recently in to conduct a mini-audit. No specific results are expected 
according to the EMC employee, he was just updating their data. Regarding 
the Re-Audit of the Coggon Municipal Light Plant, Chairman Carson said lie 
would have the Light Plant's lawyer contact Susan Batlani, who is in charge 
of the Re- Audit for the Light Plant through the State of Tnwa, to find out 
when ail of this will be finished up. As of two days before the meetings the 
auditors are still requesting information, Employee Felder asked what will 
be done about finding a new light pole to replace the one at the corner of 
Highway 13 and Linn St that was hit by a vehicle and taken out. The 
deductible is high, so it is likely the Light Plant will have to eat the cost. 
Employee Felder will call around for a metal pole to replace the one thai was 
damaged. With Harvest Home coming up, it is necessary that the Light 
Plant contact Central City to request to borrow their temporary electric 
trailer as the one belonging lo the plant is already slationed up town and Co 
be used for the band/Harvest Home. Meeting Guest Dan ReiEer then Spoke, 
asking what should be done with old iron, broken meters; and such that is 
sitting around the plant. He has been cleaning some things up, but was 
unsure of what lo do with some of those things. All of the debris will have 
to be scrapped. 

Chairman Carson then motioned to move to closed session meeting to 
discuss employee hiring at 8:45 p.m., It was seconded by Trustee Sanderson, 
all ayed. At 9:05 p.m. Chairman Carson motioned to come out of closed 
session. Trustee Sanderson seconded, all ayed. Trustee Sanderson motioned 
to pay Employee Felder for two hours at half pay for the extra hours she put 
in when dealing with the downed light pole, Trustee Engler seconded, all 
ayed. Trustee Engler motioned to hire William Rdgerly as the Light Plant 
Superintendent, Trustee Sanderson seconded, all ayed. 



107 



Appendix 4 



Report on Special Investigation of the 
Coggon Municipal Light Plant 

Copy of Minutes from the May 21, 2012 Board Meeting 
which were Received in August 2012 



Trustee Engler motioned to adjourn the meeting at 9:07 p.m., it was 
seconded by Trustee Sanderson, all ayed, and the meeting ended. 

Unofficial Minutes 

Anna Folder 
Secretary 



108 



Appendix 5 



Report on Special Investigation of the 
Coggon Municipal Light Plant 

Copy of Minutes from the May 21, 2012 Board Meeting 
which were Received in November 2012 



Coggon Municipal LigM I'laiu 
Board of Trustees Meeting 
May 21*, 2012 

The Coggon Municipal Light Plant Board of Trustees met in regular session 
on May 2 1*, 201 2. Chairman Ed Carson called the meeting to order at 7:50 
p.m. with Ihese people in attendance; trustees Brian Sanderson, Joseph 
Lngler and employee Anna Felder, aa well as public attendees Richard Foye, 
and Dan Reiter. 

Reviewed April minutes. Trustee Engler motioned to approve minutes with 
no changes. Trustee Sanderson secondtsd, all ayed. Reviewed April bills. 
Trustee Sanderson motioned to approve, Trustee Lngler seconded, ail ayed. 



Bills as fallows; 



US CELLULAR 


CELL PHONES 


SI 27.14 


CITY OF COGGON 


WATER/SEWER 


£70.02 


CENTURYLINK 


TNTERNET/PHONE 


1150.27 


ALLIANI 


HEAT 


$31409 


ALLIED WASTE 


GARBAGE HAULING 


$90.62 


LINN NEWSLETTER 


MINUTE POSTING 


SI 03. 95 


CARDMLMBbR SERVICES 


CREDIT CARD (total) 


£971.84 




OFFICE SUPPLIES 


£913.47 




INTEREST 


£19.37 




FEES 


moo 


ELDERKIN & PTRNIE 


ATTORNEY FEES 


$50.00 


CUMMINS 


ENGINE MAINTENANCE 


$215.87 


MILEAGE REIMBURSEMENT PLANT 


$S1.03 


FLETCHER RElNIlARDT 


PLAN T EQUIPMENT 


$162.64 


IOWA M 1 M.mi-.S KO.\RI> 


FISCAL ASSESSMENT 


£10,86 


ELLIS IMPLEMENT 


REPAIR 


S4B.53 


MCCRIGHT AGENCY 


INSURANCE 


S6081.5Q 


I ADEPT 01- REVENUE 


TAX LIABILITY 


$147l.£2 




ELECTRICITY 


$11381.50 



The meeting moved to Old Business topics where the purchase of a truck 
was diseussed first, The plant intends to spend in the range of £ 1 5-25 
thousand on a used high, ranger truck aged anywhere from the mid 1990's to 
early 2000's, No purchase will be made until the board of trustees can get 



109 



Appendix 5 



Report on Special Investigation of the 
Coggon Municipal Light Plant 

Copy of Minutes from the May 21, 2012 Board Meeting 
which were Received in November 2012 



input from a Plant Superintendent. Also discussed was the upcoming rate 
increase,. The final notice is to be sent with the ne\t billing, at the beginning 
of June. The rate increase was originally voted on and passed back at the 
March 2012 meeting. The rate increase takes effect July I SL , 2012. 

The meeting moved to New Business and the insurance with McCright 
Agency was discussed. The policy is up for renewal. Chairman Carson 
motioned to pay McCright Agency the first portion of the payment for the 
renewal premium, Trustee Englcr seconded, all ayed. The meeting moved to 
Wei] mark insurance,, and Employee Felder explained that there is no current 
polity, but should (he need arise Ibr a new one, the application process wilS 
start new. Employee Felder notified the board that EMC Insurance was 
recently in to conduct a mini-audit. No specific results are expected 
according to the EMC employee, he was just updating their data Regarding 
the Re-Audit of the Coggon Municipal Light Plant, Chairman Carson said he 
would have the Light Plant's lawyer contact Susan BaLtanL, who is in charge 
of the Re- Audit for the Light Plant through the State of Iowa, to find out 
when all of this will be finished up. As of two days before the meeting, the 
auditors are still requesting information. Employee Felder asked what will 
be done about finding a new tight pole to replace the one at the corner of 
Highway 13 and Linn St that was hit by a vehicle and taken out. The 
deductible is high, so it is likely the Light Plant will have to eat the cost, 
Employee Felder will call around for a metal pole to replace the one thai was 
damaged. With Harvest Home coming up, it is necessary that the Light 
Plant contact Central City to request, to borrow their temporary electric 
trailer as the one belonging to the plant is already stationed up town and to 
be used for the band/Harvest Home. Meeting Guest Dan Reiter then spoke, 
asking what should be done wilh o!d iron, broken meters and such thai is 
sitting around the plant. He has been cleaning some things up, but was 
unsure of what to do with some of those things, All of the debris will have- 
to be scrapped. 

Chairman Carson Lhen motioned to move to closed session meeting to 
discuss employee hiring at 8:45 p.m., it was seconded by Trustee Sanderson, 
all ayed. At 9:05 p.m. Chairman Carson motioned to come out of closed 
session. Trustee Sanderson seconded, all ayed. Trustee Sanderson motioned 
to pay Employee Felder for two hours at ha lf pay for the extra hours she put 



in when dealing with the downed light pole and to pay William Edgerly 



$400.00, a partial payment, for his contracting services, Trustee bugler 



Portion added without Board approval 



110 



Appendix 5 



Report on Special Investigation of the 
Coggon Municipal Light Plant 

Copy of Minutes from the May 21, 2012 Board Meeting 
which were Received in November 2012 



seconded, all ayed. Trustee Engler motioned to hire William Edgeriy as the 
Light Plant Superintendent, Trustee Sanderson seconded, all ayed, 

Trustee Engler motioned to adjourn the meeting at 9:07 p.m., it was 
seconded by Trustee Sanderson, all aydd, and the meeting ended. 

Unofficial Minutes 

Anna Felder 
Secretary 



ill 



Appendix 6 



Report on Special Investigation of the 
Coggon Municipal Light Plant 

Copy of Minutes From the June 11, 2012 Board Meeting 
which were Received in August 2012 



Coggon Municipal Light Plant 
Board of Trustees Meeting 
June 11*, 2012 



The Coggon Municipal Light Plant Board of Trustees met in regular session 
on June ll" 1 , 2012. Chairman Ed Carson called the meeting to- order at 7:34 
p.m. with these people in attendance: trustees Brian Sanderson, James 
Pflughaupt and employees William Edgerly and Anna Felder. 

Reviewed May minutes. Chairman Carson motioned to approve minutes 
with no changes, Trustee Sanderson seconded, all ayed. Reviewed May 
bills. Trustee Pflughaupt motioned to approve, Trustee Sanderson seconded, 
ail ayed. 



Bills as follows: 

U S CELLULAR CELL PHONES $122.14 

CENTURYLIWK INTERNET/PHONE S14S.50 

ALLIANT HEAT $21.70 

I INN NEWSLETTER MINUTE POSTING $99.19 

ELDERKfM & PIRNIE ATTORNEY FEES $846.25 

TERRY DURRRIN PLANT EQUIPMENT $«,84 

RFCl I 1,1 CTHKTI V $13,978.65 



"NOT ALL BILLS YET RECEIVED AT THE TIME OK TI IE MEETING 

The meeting moved to Old Business. The first topic of discussion was 
regarding the Jim Price rental issue, A. certified letter will be sent to the last 
renter that has payment due at the Light Plant. Wc will give them the option 
to pay the amount in ful I, or sign a payment plan contract. If there is no 
response in thirty days from the past renter, we will have the letter delivered 
via Sheriff. Next topic discussed was. about the audit and whether the Light 
Plant will continue to go to Koppenhaver & Associates for the annual audit, 
Chairman Carson motioned to approve to continue to use Koppenhaver, 
Trustee Pflughaupt seconded, all ayed. Employee to contact Koppenhaver 
for an updated price shcel for cost of audit and related items. 

The meeting moved to New Business. The first item under new business 
discussed was the issue of what the procedure is for payment on accounts for 



112 



Appendix 6 



Report on Special Investigation of the 
Coggon Municipal Light Plant 

Copy of Minutes From the June 11, 2012 Board Meeting 
which were Received in August 2012 

tenants who do not pay their Light Ptant bills, when the electrical service is 
still in the landlord's .name. If the landlord does riot require the tenant to put 
the utility in their name, it is the Landlord's responsibility to make sure thai 
the utility payment is being made by themselves, or the tenant. The Light 
Plant is nut responsible for individual landlord/tenant contracts and such 
situations must be handled by the landlord. This decision was motioned for 
approval by Trustee Sanderson, seconded by Trustee Pilughaupt, al! ayed. 
A letter will be composed to landlords to notify than of this decision. Next 
on the agenda was the discussion of the Light Pianl Board of Trustees. It 
.was voted on For the Board to be changed to five members which took effect 
in January 2012. One board member resigned in March, and another will 
aeon be resigning as be ia moving out of town. The Light Plant will need 
two women on the board to keep the gender bias equal. If you are interested 
in a scat on the Board of" Trustees for the Light Plant or know of someone 
who might be interested, please inquire. 'J "here is a radiator outside in the 
fenced area that no longer works and Superintendent Wiliiam Edgerly asked 
the Board what they would like done with it, Trustee Sanderson motioned to 
have it scrapped out, it was seconded by Trustee PHughaupt, all ayed and the 
motion passed, There have been amendments made to the EPA ruling 
Stating tha[ utilities, such as The Coggon Municipal Light Plant will have 
1 00 emergency generation hours available. A catalytic converter will need 
to he installed on the Cummins generator al the Light Plant by year 2014 to 
meet the EPA standards that are currently in force. The issue of the letter 
that was send from the City of Coggon to Chairman Ed Caraon was 
diseussed and it was motioned by Trustee Pflughaupt to let the Coggon 
Municipal Light Plant lawyer to handle any issues related with this letter and 
leave it as a legal matter in his hands. The letter that was prepared by the 
Light Plant lawyer was voted on, the second came from Trustee Sanderson, 
all ayed, and the motion was approved. The Board discussed the Cummins 
Engine with Superintendent Edgerly asking if it has been put back together 
by Cummins Central Power. IL baa not and Superintendent Edgerly will 
contact Cummins to get them out to the Light Plant to get it put back 
together. Trustee Sanderson notified the Board that there are several bucket 
trucks in the Knoxville, [A area and Superintendent Edgerly said he would 
call and get information on them. The last topic of discussion was about 
Hopkinton and their need of a ruel tanker. They asked if the Light Plant 
needed fuel and if they would like to split Che cost of a shared tanker of fuel, 
They were not sure the purchase would be made, but it was motioned by 
Chairman Carson and seconded by Trustee- Pflughaupt that if they decide 10 



113 



Appendix 6 



Report on Special Investigation of the 
Coggon Municipal Light Plant 

Copy of Minutes From the June 11, 2012 Board Meeting 
which were Received in August 2012 

purchase oil, the Light Plant would share in the cost of the fuel. It was voted 
on, all ayed, and the motion passed, 

Trustee Pflughaupt motioned to adjourn the meeting at 9:15 p.ni,, it was 
seconded by Trustee Sandersrai, all ayed, and the meeting ended. 

Unofficial Minutes 

Anna Felder 
Secretary 



114 



Appendix 7 



Report on Special Investigation of the 
Coggon Municipal Light Plant 

Copy of Minutes From the June 11, 2012 Board Meeting 
which were Received in November 2012 



Coggon Municipal Light Plant 
Board of Trustees Meeting 
June 11**2012 



The Coggon Municipal Light Plant Board of Trustees met in regular session 
on June 1 1*, 2012. Chairman Ed Carson called the meeting to order at 7:34 
p.m. with these people in attendance: trustees Brian Sanderson, James 
Pflughaupl and employees William Edgerly and Anna Felder, 

Rev k wed May minutes, Chairman Carson motioned Lo approve minutes 
with no changes. Trustee Sanderson seconded, ail ayed. Reviewed May 
bills, Trustee Pflughaupt motioned to approves Trustee Sanderson seconded, 
all ayed. 



Bills as follows: 

us celluc a r cell phone s si 22.14 

Century link internet/phone $14s,50 

all1ant heat $23.70 

LINN NEWSLETTER MINUTE POSTING £99.19 

ELDERON & PIRME ATTORNEY FEES S84o.25 

TERRY DURRRTN PI -A NT EQUIPMENT $46,84 

RPGl I:LK.'TRIC1TY $13,978,65 



•NOT ALL BILLS YET RECEIVED AT THE TIME OE THE MEETING 



The meeting moved to Old Business, The first topic of discussion was 
regarding the Jim Price rental issue. A certified letter will be sent to the last 
renter thai has payment due at the Light Plant, We Will give them the option 
to pay the amount in full, or sign a payment plan contract. If there is no 
response in thirty days from the past renter, we will have the letter delivered 
via Sheriff. l EmfjIoyeC Edgerly noted that it has nut been voted on and 
approved for him to he paid die remainder of his fee for supplying the Light 
Plant with his contracting services while the plant was without a 
superintendent. Trustee Sanderson motioned to pay Employee Edged}' the 
additional $950,00 due for his services, se conded by Trustee Pflughaupt, a 1 1 

aypiH. anH F.mplnypp Fft^prly will hi> pniri. l Nf»Kt tnpir Hi hctii snarl was ahrml 

the audit and whether the Light Plant will continue to go to Koppenhaver & 
Associates for Ihe annual audit., Chairman Carson motioned to approve to 



Portion added without Board approval 



115 



Appendix 7 



Report on Special Investigation of the 
Coggon Municipal Light Plant 

Copy of Minutes From the June 11, 2012 Board Meeting 
which were Received in November 2012 

continue to use Koppcnbaver Trustee PflugbaupL seconded, all ayed. 
Employee to contact Koppenhaver for an updated price sheet for cost of 
audit mid related items. 

The meeting moved lo New business. The first item under new business 
discussed was the issue of what the procedure is for payment on accounts for 
tenants who do not pay their Light Plant bills when the electrical service is 
still in the landlord's name, If the Landlord does not require the tenant to put 
the utility in their name, it is the landlord's responsibility to make sure that 
the utility payment is being made by themselves, or the tenant. The Light 
Plant is not responsible for individual landlord/tenant contracts and such 
situations must be handled by the landlord. This decision was motioned for 
approval by Trustee Sanderson, seconded by Trustee Pflughaupt, all ayed. 
A letter will be composed to landlords to notify them of this decision. Next 
on the agenda was the discussion of the Light Plant Board of Trustees. It 
wii;; voied on for the Board to be changed to five members which took effect 
in January 2012. Odb board member resigned in March, and another will 
soon be resigning as he is moving out of town. The Light Plant will need 
two women on the board Lo keep the gender bias equal. If you are interested 
in a seat on the Board of Trustees for the Light Plant or know of someone 
who might be interested, please inquire, There is a radiator outside in the 
fenced area that no longer works and Superintendent William Fdgerly asked 
the Board what they would like done with it. Trustee Sanderson motioned to 
have it scrapped out, it was seconded by Trustee Pflughaupt, all ayed and the 
motion passed. There have been amendments made to the EPA ruling 
stating that utilities, such as The Coggon Municipal Light Plant will have 
100 emergency generation hours available. A catalytic convener will need 
to be installed on the Cummins generator sit (he Light Plant by year 2014 to 
meet the EPA standards that are currently in force. The issue of the letter 
that was send from the City of Coggon to Chairman 1 id Carson was 
discussed and it was motioned by Trustee Pflughaupt to let the Coggon 
Municipal Light Plant lawyer to handle any issues related with this letter and 
leave it as a legal matter in his hands. The letter that was prepared by the 
Light Plant lawyer was voted on, the second came from Trustee Sanderson, 
all ayed, and the motion was approved. The Board discussed (he Cummins 
Engine with Superintendent Edgerly asking if it has been put back together 
by Cummins Central Power. It has not and Superintendent Edgerly will 
contact Cummins to get them out to the Light Plant to get it put back 
together, Trustee Sanderson notified the lioard that there are several bucket 
trucks in the Knox vi lie, [A area and Superintendent Edgerly said he would 



116 



Appendix 7 



Report on Special Investigation of the 
Coggon Municipal Light Plant 

Copy of Minutes From the June 11, 2012 Board Meeting 
which were Received in November 2012 



call and gel information on them. The last topic of discussion was about 
Hopkinton and their need of a fuel tanker. They asked if the Light Plant 
needed fuel and if they would like to split the cost of a shared tanker of fuel. 
They were not sure the purchase would be made, but it was motioned by 
Chairman Carson and seconded by Trustee Pflughaupt that if they decide to 
purchase oil, the Light Plant would share in the cost of the fuel. It was voted 
on, all ayed, and the motion passed, 

Trustee Pflughaupt motioned to adjourn the meeting at 9: 15 p,m, ( it was 
seconded by Trustee SanderSOn H all ayed, arid the meeting ended, 

Unofficial Minutes 

Anna Felder 
Secretary 



117